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exchangealgebra 0.5.0.0 → 0.5.1.0

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ChangeLog.md view
@@ -1,5 +1,157 @@ # Changelog for ExchangeAlgebra +## 0.5.1.0 - 2026-09-23++### Added+- `ExchangeAlgebra.Algebra.Transfer.Rule` and+  `ExchangeAlgebra.Journal.Transfer.Rule`: rule-based transfer APIs built from+  `TransferScale`, `TransferRule`, `TransferRules`, and `mkTransferRules`.+  `transferEntries` returns only the generated transfer entries through+  `Either`; the Journal version returns+  `Either TransferApplyError (Journal n v b)` and preserves each source note.+  `closingSide` and `closingEntries` support closing rules. Both Algebra and+  Journal `closingEntries` return `Either (TransferApplyError v b) (Alg v b)`;+  `NonFiniteBalance` identifies a base whose closing total exceeds the value+  type's range. Journal closing reads all notes, preserves the other base+  axes, and tests each net balance without a numeric tolerance.+- `writeFuncResults`, `writeFuncResultsWithContext` and the `Header` alias in+  `ExchangeAlgebra.Render.Simulation`. `ExchangeAlgebra.Simulate.Visualize`+  re-exports all three for compatibility, while the new import location+  remains available when the `visualize` flag is disabled.+- Five account titles: the general-practice accounts `EntertainmentExpenses`,+  `MeetingExpenses`, and `NewspaperBooksExpenses` (outside the JCCI grade-2+  syllabus), plus the manufacturing inventory accounts `RawMaterials` and+  `GoodsInTransit` for perpetual inventory systems. `EntertainmentExpenses`+  also accepts the alias `接待交際費`, the spelling used by in-house expense+  rules that distinguish entertainment from meeting costs.+- `runLiteFold` and `runLiteWithPolicyObs`: per-term read-only observer runners+  invoked after all stage commits and before `Field` rules and policy+  maintenance.+- LHR standard-CGE Zimbabwe headline fixture and sentinel coverage. The+  normalized fixture comes from the GE-side transcription of the distributed+  `SAMBAL.INC` cross-entropy projection; calibration, per-agent responses,+  forward wiring, reduced residuals, double-entry ledger, and perturbed-start+  solve now run across the Swazilan, test, and Zimbabwe validation rungs.+- `ExchangeAlgebra.Algebra.extendBy`: the free extension of the redundant+  algebra. `extendBy h` substitutes every scalar entry `v :@ b` by the algebra+  `h v b` and merges with `(.+)`, i.e. the unique ℘-homomorphism that agrees+  with `h` on the generators. `mapBasePart` is its relabelling special case and+  `postFromNetBy` is the contrasting extension from the `bar` quotient. Laws are+  documented per layer (℘ / raw) and pinned by properties (categorical phase 1+  item (3), deferred from 0.5.0.0 by decision S3).+- `ExchangeAlgebra.Foundation` and `ExchangeAlgebra.Accounting`: two+  re-export-only umbrellas that split the surface along Appendix A of Akagi+  (2026). `Foundation` is Definitions 1-6 (elements, bases, hat bases, the+  redundant algebra with `bar` / `norm`, base-generic projection and+  substitution) with no accounting vocabulary and no registry; `Accounting`+  is the Definition 7-9 core (`ExBaseClass`, account titles / divisions /+  sides, the `Exchange` decomposition `decL` / `decR` / `decP` / `decM`, the+  account-aware projections, and the `TransTable` transfer triple). Both+  re-export item by item, so no type changes and `ExchangeAlgebra.Algebra`+  is untouched. `HatNot` is exported from `Foundation` as the query wildcard+  and documented as not being a posting state.+- `ExchangeAlgebra.Algebra.Readout.Net`: a namespace for the read-outs that+  leave the redundant algebra through the `bar` quotient (`projNetNorm` /+  `projNorm`, the signed `balanceBy` / `balanceMapBy`, `netPairMapBy`, and+  the journal counterparts `projWithBaseNetNorm` / `projWithNoteBaseNetNorm`).+  Re-export only; the definitions stay in `Algebra` and `Journal`.+- `ExchangeAlgebra.Simulate.Engine`, `ExchangeAlgebra.Simulate.Analysis` and+  `ExchangeAlgebra.Simulate.Random`: re-export-only shims that split the+  surface of `ExchangeAlgebra.Simulate` into the state-space engine+  (`StateTime`, `Updatable` / `UpdatePattern`, the `ST` wrappers, `Event`,+  `StateSpace`, the `runSimulation` / `runScenarios` family), the+  ripple-effect utilities (`leontiefInverse`, `rippleEffect`) and the random+  helpers (`normal`, `normal'`, `updateGen`). `Engine` keeps the export+  restrictions of `Simulate` and does not re-export the spill types, which+  stay in `ExchangeAlgebra.Simulate.Spill`. Definitions do not move.+- `ExchangeAlgebra.Render.Csv` and `ExchangeAlgebra.Render.Bookkeeping`:+  re-export-only shims that split the surface of `ExchangeAlgebra.Write` into+  the CSV format (`writeCSV`, `csvTranspose`) and the bookkeeping documents+  (balance sheet, profit and loss, journal, account ledgers, compound trial+  balance, worksheet, post-closing trial balance, with `balanceOf` / `tshow` /+  `toSameLength`). `ExchangeAlgebra.Render.Simulation` re-exports the existing+  simulation dumps (`writeTermIO`, `writeIOMatrix`). Those definitions do not+  move, and the row layouts are pinned by the `write-rows-0510` goldens. The+  spill restorers are not shimmed; `ExchangeAlgebra.Simulate.Spill` already+  owns them.+- `examples/market/rcr/`: the ACM TOMACS RCR artifact package, with raw+  measurement logs from the platform of record, `make_figures.py` with a+  `--replicate` mode, `reproduce-*.sh` for every figure and table, and the+  Zenodo zip builder.++### Changed+- `Show (Journal n v b)` now renders each note once after the sum of that+  note's algebra entries, with parentheses around each group when a journal+  contains multiple groups. The `infixr 2 .|` and `infixr 3 .+` fixities are+  unchanged, and the new output can be pasted back as an expression. Downstream+  golden tests that compare `show` output as text must update their fixtures.+- `proj`, `projNetNorm` (and the deprecated alias `projNorm`) now match+  wildcards one way in every code path: only a wildcard in the query is a+  pattern, and a wildcard stored in a ledger base is an ordinary value meaning+  "this axis does not apply". Previously the single-element branch used the+  symmetric `.==`, so a concrete query such as `Not:<(Cash, Yen)` selected+  `10 :@ Not:<(Cash, (.#))` when the ledger was that single element, but not+  when the same entry sat in a multi-entry ledger. The multi-entry result is+  unchanged, and ledgers whose bases contain no wildcards are unaffected. The+  public operator `.==` keeps its symmetric meaning.+- `projByAccountTitle` matches the title one way as well: a concrete title no+  longer selects an entry whose ledger title is the wildcard. A wildcard title+  still selects every entry.+- The `Element` Haddock and README now explain the distinct meanings of `#`+  in ledger entries, queries, and transfer patterns. Check queries that filter+  concrete axis values when ledger entries can contain `#`.+- The description of `EquityInEarningsOfInvestee` now prints `Recognized`+  instead of `Recognised`. Update golden output that includes this description+  or uses its words as suggestion queries.+- `map` compares the base returned by the callback with the original base by+  structural equality instead of the symmetric `.==`. A callback that rewrites+  a wildcard axis to a concrete value (or a concrete axis to the wildcard) in a+  multi-entry ledger was treated as "same base" and its rewrite was discarded;+  it is now applied. Ledgers whose bases contain no wildcards are unaffected.++### Documentation+- Use American English spelling in the README files, Haddock comments, and test+  labels (`behavior`, `normalize`, `catalog`). The examples README heading is+  now "Example catalog", so its anchor is `#example-catalog`. Identifiers,+  golden fixtures, and released changelog sections are unchanged.+- Document the legacy `Transfer` API's validity conditions: all `from`+  patterns must place wildcards in the same tuple positions and be pairwise+  non-overlapping, ledger bases must contain no wildcards, base tuples must not+  be nested, and value transformations must not return zero. The tree-based+  lookup can miss matches when rules mix wildcard positions; new code should+  use the qualified `Transfer.Rule` modules.+- docs: `CODING_STYLE.md` / `EA_USAGE.md` を追加 (Orchestrator seed haskell-coding-style / ea-research-code の consumer. haskell-library の例外 dir と examples の family 移動候補を記録. 段 5a; 正本置換 (CLAUDE.md 2 節) は段 5b).+- Add family metadata (`family.yaml`) and family READMEs, generate the examples catalog and Layout with `examples/scripts/gen_catalogue.py`, and make the cge, ebex1, and ebex2 output paths family-local.+- Expand the README Module Overview to list all 44 exposed modules, identify+  the nine additive 0.5.1.0 Git-only modules, distinguish `Simulate.Engine`+  from `Simulate.Lite`, and document `Algebra.Internal` as exposed without a+  stability guarantee.+- RCR: scale measurements are identified as manuscript Table 2 throughout+  the evaluation guide, manifest, and command output. The legacy script name+  `reproduce-table1.sh` remains compatible; numerical checks are unchanged.+- README "Migrating to 0.5.0.0": only the `Alg` representation (`Liner`) lives in+  `ExchangeAlgebra.Algebra.Internal`; the `Journal` and `TransTable` constructors+  are not exported at all, so such values are rebuilt with `mkJournal` / `(.|)` /+  `fromList` and `table` / `(.->)` / `(|%)`.++### Tests+- Add the `market-policy-test` example suite, which checks exact FullAudit+  equivalence for the default policy and spill restoration, plus current-stock,+  final-shortage, and eviction guarantees for no-spill retention windows.+- Include every file under `test/fixtures` in source distributions.+- Build and run all library test suites in CI with the `visualize` flag+  disabled and without installing the cairo or pango system libraries.+- Golden fixtures for the pure row generators of `ExchangeAlgebra.Write`+  (`bsRows`, `plRows`, `journalRows`, `accountLedgerRows`,+  `accountLedgerRowsJournal`, `compoundTrialBalanceRows`, `worksheetRows`,+  `postClosingTrialBalanceRows`) on the ebex6-9 inputs, rebuilt inside the test+  suite (`test/Golden/WriteRows.hs`, `test/fixtures/write-rows-0510/`,+  regeneration tool `tools/DumpWriteRowsGolden.hs`). They are the+  behavior-invariance evidence for the 0.6.0.0 Write -> Render move.+- Add the `ExchangeAlgebra-surface` compile gate, whose explicit import and+  re-export lists pin every public name of the nine additive 0.5.1.0 modules+  without rejecting future additions.+ ## 0.5.0.0 - 2026-09-04  The 0.5 line was first prepared on 2026-06-07 around a selectable value type, with recovery tag `recovery/0.5.0.0-dev-2026-06-08`. Before publication, it absorbed the account registry and semantics, the Definition 7 contra amendment with netting presentation, the JCCI/EDINET vocabulary, checked-conversion posting capability, categorical phase-1 laws, the CL-SBM industrial network generator, and the audit-eval tooling.
README.md view
@@ -21,7 +21,7 @@ ```yaml # stack.yaml extra-deps:-  - exchangealgebra-0.4.1.2+  - exchangealgebra-0.5.1.0 ```  ```yaml@@ -72,7 +72,7 @@ ```  See the [examples directory](https://github.com/yakagika/ExchangeAlgebra/tree/master/examples)-for the full catalogue and runtime prerequisites (uv for Python plots,+for the full catalog and runtime prerequisites (uv for Python plots, output directories, etc.).  ### 3. Copy or fork a single example@@ -93,13 +93,19 @@  ## Module Overview -The 35 public modules are organised into seven layers.+The 44 public modules (including the `visualize`-gated module) are organized+into seven layers. Entries marked **0.5.1.0 / Git only** are not yet published+on Hackage; use a Git pin, or keep importing the existing defining module.  ### Umbrella  The recommended entry point collects the common single-period bookkeeping API.  - `ExchangeAlgebra` — re-exports `Algebra`, `Algebra.Transfer`, `Value`, and `Write`.+- **0.5.1.0 / Git only** `ExchangeAlgebra.Foundation` — re-exports the+  Definitions 1-6 algebraic foundation without accounting vocabulary.+- **0.5.1.0 / Git only** `ExchangeAlgebra.Accounting` — re-exports the+  Definitions 7-9 accounting basis, exchange decomposition, and transfer core.  ### Account vocabulary @@ -116,17 +122,52 @@ These modules implement exchange-algebra values, transformations, and selectable numeric representations.  - `ExchangeAlgebra.Algebra` — defines `Alg`, exchange-algebra operations, projections, and aggregation.-- `ExchangeAlgebra.Algebra.Internal` — the representation behind `Alg` (all constructors, cache fields, rebuild helpers); outside the PVP contract.+- `ExchangeAlgebra.Algebra.Internal` — exposes the representation behind `Alg`+  for advanced use (all constructors, cache fields, rebuild helpers), but+  carries no stability guarantee. - `ExchangeAlgebra.Algebra.Transfer` — rewrites existing algebra balances through transfer tables and closing transfers.+- **0.5.1.0 / Git only** `ExchangeAlgebra.Algebra.Readout.Net` — collects lossy,+  netted read-outs from algebras and journals. - `ExchangeAlgebra.Value` — provides fast typed and exact non-negative value types for `Alg` and `Journal`. +### Wildcards: queries versus ledger entries++In a ledger entry's base, `#` means that the axis does not apply. It is one+value, not a pattern. For example, a Cash entry can have no product axis.+In a projection query or a transfer's `from` pattern, `#` matches any value,+including `#` in a ledger entry. In a transfer's `to` pattern, `#` preserves+the source coordinate. Use `mapBasePart` or another mapping function to+collapse an axis.++Matching is one way: a pattern `p` matches a ledger value `e` when `p = #`+or `p = e`, on each axis. A concrete query does not select a ledger `#`:++```haskell+import ExchangeAlgebra.Algebra++ledger = 10 .@ Not :< (Cash, (.#)) :: Alg Double (HatBase (AccountTitles, CountUnit))+norm (proj [Not :< (Cash, Yen)] ledger)  -- 0.0+norm (proj [Not :< (Cash, (.#))] ledger) -- 10.0+```++Canonical ordering treats `#` as an ordinary value. The `.==` operator remains+symmetric; use projection or `ExchangeAlgebra.Algebra.Transfer.Rule` for one-way+matching against ledger entries.+ ### Journal and simulation  These modules attach notes to postings and run classic, Lite, network, policy-driven, and visual simulation workflows.  - `ExchangeAlgebra.Journal` — defines metadata-bearing `Journal` values, indexed projections, and journal aggregation.-- `ExchangeAlgebra.Journal.Transfer` — specialises the algebra transfer API to `Journal`.+- `ExchangeAlgebra.Journal.Transfer` — specializes the algebra transfer API to `Journal`. - `ExchangeAlgebra.Simulate` — provides the state-space engine, classic front-end, spill support, ripple utilities, and scenario execution.+- **0.5.1.0 / Git only** `ExchangeAlgebra.Simulate.Engine` — re-exports the+  classic state-space protocol and runners without spill configuration or+  analysis helpers.+- **0.5.1.0 / Git only** `ExchangeAlgebra.Simulate.Analysis` — re-exports+  Leontief-inverse and ripple-effect analysis.+- **0.5.1.0 / Git only** `ExchangeAlgebra.Simulate.Random` — re-exports+  simulation random-number helpers. - `ExchangeAlgebra.Simulate.Spill` — provides spill chunk writers, checked readers, and ledger restoration shared by simulation and reporting layers. - `ExchangeAlgebra.Simulate.Policy` — declares retention, spill, and compaction policy for long simulations. - `ExchangeAlgebra.Simulate.Lite` — provides the product-HKD, BSP front-end with declarative field rules and stages.@@ -135,7 +176,13 @@  ### Which simulation API to use -`ExchangeAlgebra.Simulate.Lite` is the canonical front-end for new simulations: a `Generic`-derived world record, term-boundary field rules, stages, and `runLite` / `runLiteWithPolicy`. `ExchangeAlgebra.Simulate` is the engine underneath it (`StateTime`, spill and restore, `runSimulation`) and also exposes the older `Updatable` / `UpdatePattern` front-end used by the `simulateEx*`, `ripple*` and `cge` examples. That older front-end is kept for reproducibility of published results and receives no new features; write new models against Lite.+`ExchangeAlgebra.Simulate.Lite` is the canonical front-end for new simulations:+it provides `Generic`-derived world records, term-boundary field rules, stages,+and `runLite` / `runLiteWithPolicy`. `ExchangeAlgebra.Simulate.Engine` is the+lower-level classic state-space API (`StateTime`, `Updatable`, `UpdatePattern`,+and the `runSimulation` family), retained for existing models and+reproducibility. New models should normally use Lite; import Engine when+maintaining or directly driving the classic protocol.  ### Bookkeeping and reporting @@ -143,6 +190,12 @@  - `ExchangeAlgebra.Bookkeeping` — builds period-end adjustment postings from explicit external amounts. - `ExchangeAlgebra.Write` — formats bookkeeping reports and journals as CSV and restores binary spill files.+- **0.5.1.0 / Git only** `ExchangeAlgebra.Render.Csv` — re-exports CSV+  serialization independently of document layouts.+- **0.5.1.0 / Git only** `ExchangeAlgebra.Render.Bookkeeping` — re-exports+  bookkeeping row builders and writers.+- **0.5.1.0 / Git only** `ExchangeAlgebra.Render.Simulation` — re-exports+  simulation result writers. - `ExchangeAlgebra.Reporting.Group` — defines presentation groups and contra-account netting policy. - `ExchangeAlgebra.TrialBalance.Balance` — the shared `AccountBalance` type and debit-then-credit netting primitives. - `ExchangeAlgebra.TrialBalance.Validation` — reports trial-balance findings and gates reporting with explicit policies.@@ -161,7 +214,7 @@ - `ExchangeAlgebra.Assist` — provides LLM-facing account metadata, suggestions, and validation explanations. - `ExchangeAlgebra.Assist.Descriptions` — preserves the compatibility projection of canonical account descriptions. -### Optimisation+### Optimization  These modules define a common solver interface and two concrete stochastic strategies. @@ -256,8 +309,12 @@   compare via `norm` / `bar` / `balanceBy` rather than raw structure. - **Abstract `Alg` / `Journal` / `TransTable`**: pattern-match `Alg` on `Zero`   and `(:@)` only and build values with `(.@)`, `(.+)`, `fromList`, `mkJournal`,-  `(.|)` and `table`. Code that constructed `Liner`, `Journal` or `TransTable`-  directly must import `ExchangeAlgebra.Algebra.Internal` (not covered by PVP).+  `(.|)` and `table`. Code that constructed `Liner` directly must import+  `ExchangeAlgebra.Algebra.Internal` (the exposed `Alg` representation module,+  which carries no stability guarantee). The `Journal` and `TransTable`+  constructors are not exported anywhere:+  rebuild such values with `mkJournal` / `(.|)` / `fromList` and `table` /+  `(.->)` / `(|%)`. - **Spill files are validated**: `readBinarySpillFile` and   `restoreJournalFromBinarySpill` now raise on a truncated, stale or gapped   file instead of merging a partial ledger; use the `...Checked` variants for an@@ -271,7 +328,8 @@ `Alg`, `Journal` and `TransTable` are abstract in 0.5.0.0: construct them with `(.@)`, `(.+)`, `fromList`, `mkJournal`, `(.|)` and `table`, and match `Alg` on `Zero` / `(:@)` only. The multi-posting representation and its cache fields live-in `ExchangeAlgebra.Algebra.Internal`, which is outside the PVP contract.+in the exposed `ExchangeAlgebra.Algebra.Internal` module, which carries no+stability guarantee.  ### Simple single-period bookkeeping @@ -360,7 +418,7 @@ ## A note on visualization  `ExchangeAlgebra.Simulate.Visualize` provides Chart-based PNG rendering, but **we recommend-writing CSV output and visualising it from a separate Python script** for production-quality+writing CSV output and visualizing it from a separate Python script** for production-quality plotting.  ### Why@@ -458,7 +516,7 @@   Pergamon Press.   DOI: [10.1002/sres.3850030105](https://doi.org/10.1002/sres.3850030105) -  The axiomatic origin of Exchange Algebra. This paper formalises double-entry+  The axiomatic origin of Exchange Algebra. This paper formalizes double-entry   bookkeeping as an accounting vector space over the extended basis   `Γ = Λ ∪ Λ̂` (account titles and their dual hats), introduces the five   transaction axioms, and derives the debit/credit partition and the balance
exchangealgebra.cabal view
@@ -5,7 +5,7 @@ -- see: https://github.com/sol/hpack  name:           exchangealgebra-version:        0.5.0.0+version:        0.5.1.0 synopsis:       Exchange Algebra for bookkeeping and economic simulation description:    Please see the README on GitHub at <https://github.com/yakagika/ExchangeAlgebra#readme> category:       Accounting, Finance, Math@@ -21,6 +21,48 @@     README.md     ChangeLog.md     docs/migration-0.5-derived-metrics.md+    test/fixtures/account-semantics-050/account-info.tsv+    test/fixtures/account-semantics-050/consumer-inventory.txt+    test/fixtures/account-semantics-050/metadata.tsv+    test/fixtures/account-semantics-050/README.md+    test/fixtures/account-semantics-050/suggest.tsv+    test/fixtures/consolidation-worksheet-050/minimal.tsv+    test/fixtures/consolidation-worksheet-050/README.md+    test/fixtures/jcci-2022/queries.tsv+    test/fixtures/jcci-2022/README.md+    test/fixtures/jcci-2022/source.tsv+    test/fixtures/post-land2/README.md+    test/fixtures/post-land2/suggest.tsv+    test/fixtures/post-vocab/account-info.tsv+    test/fixtures/post-vocab/ordinals.tsv+    test/fixtures/post-vocab/README.md+    test/fixtures/post-vocab/semantics.tsv+    test/fixtures/post-vocab/suggest.tsv+    test/fixtures/pre-account-semantics-050/account-info.tsv+    test/fixtures/pre-account-semantics-050/consumer-inventory.txt+    test/fixtures/pre-account-semantics-050/presentation.tsv+    test/fixtures/pre-account-semantics-050/projection-membership.tsv+    test/fixtures/pre-account-semantics-050/README.md+    test/fixtures/pre-account-semantics-050/semantics.tsv+    test/fixtures/pre-land1/account-info.tsv+    test/fixtures/pre-land1/account-semantics.tsv+    test/fixtures/pre-land1/alias-resolution.tsv+    test/fixtures/pre-land1/suggest.tsv+    test/fixtures/pre-land2/presentation.txt+    test/fixtures/pre-vland2/ordinals.tsv+    test/fixtures/pre-vland2/semantics.tsv+    test/fixtures/pre-vocab/finalstock.tsv+    test/fixtures/write-rows-0510/ebex6-compound-trial-balance.tsv+    test/fixtures/write-rows-0510/ebex7-compound-trial-balance.tsv+    test/fixtures/write-rows-0510/ebex8-account-ledger-journal.tsv+    test/fixtures/write-rows-0510/ebex8-account-ledger.tsv+    test/fixtures/write-rows-0510/ebex8-compound-trial-balance.tsv+    test/fixtures/write-rows-0510/ebex8-journal.tsv+    test/fixtures/write-rows-0510/ebex9-bs.tsv+    test/fixtures/write-rows-0510/ebex9-pl.tsv+    test/fixtures/write-rows-0510/ebex9-post-closing-trial-balance.tsv+    test/fixtures/write-rows-0510/ebex9-worksheet.tsv+    test/fixtures/write-rows-0510/README.md  source-repository head   type: git@@ -34,6 +76,7 @@ library   exposed-modules:       ExchangeAlgebra+      ExchangeAlgebra.Accounting       ExchangeAlgebra.Accounting.PostingPolicy       ExchangeAlgebra.Algebra       ExchangeAlgebra.Algebra.Base@@ -42,7 +85,9 @@       ExchangeAlgebra.Algebra.Base.Account.Types       ExchangeAlgebra.Algebra.Base.Element       ExchangeAlgebra.Algebra.Internal+      ExchangeAlgebra.Algebra.Readout.Net       ExchangeAlgebra.Algebra.Transfer+      ExchangeAlgebra.Algebra.Transfer.Rule       ExchangeAlgebra.Assist       ExchangeAlgebra.Assist.Descriptions       ExchangeAlgebra.Bookkeeping@@ -50,18 +95,26 @@       ExchangeAlgebra.Convert       ExchangeAlgebra.Convert.Checked       ExchangeAlgebra.Convert.Csv+      ExchangeAlgebra.Foundation       ExchangeAlgebra.Journal       ExchangeAlgebra.Journal.Transfer+      ExchangeAlgebra.Journal.Transfer.Rule       ExchangeAlgebra.Optimize       ExchangeAlgebra.Optimize.Annealing       ExchangeAlgebra.Optimize.GA+      ExchangeAlgebra.Render.Bookkeeping+      ExchangeAlgebra.Render.Csv+      ExchangeAlgebra.Render.Simulation       ExchangeAlgebra.Reporting.Group       ExchangeAlgebra.Reporting.Metric       ExchangeAlgebra.Reporting.Presentation       ExchangeAlgebra.Simulate+      ExchangeAlgebra.Simulate.Analysis+      ExchangeAlgebra.Simulate.Engine       ExchangeAlgebra.Simulate.Lite       ExchangeAlgebra.Simulate.Network       ExchangeAlgebra.Simulate.Policy+      ExchangeAlgebra.Simulate.Random       ExchangeAlgebra.Simulate.Spill       ExchangeAlgebra.TrialBalance.Balance       ExchangeAlgebra.TrialBalance.Validation@@ -133,11 +186,54 @@   if os(darwin)     ghc-options: -optl-Wl,-no_warn_duplicate_libraries +test-suite ExchangeAlgebra-surface+  type: exitcode-stdio-1.0+  main-is: SurfaceMain.hs+  other-modules:+      Surface.Accounting+      Surface.Algebra.Readout.Net+      Surface.Foundation+      Surface.Render.Bookkeeping+      Surface.Render.Csv+      Surface.Render.Simulation+      Surface.Simulate.Analysis+      Surface.Simulate.Engine+      Surface.Simulate.Random+  hs-source-dirs:+      test+  ghc-options: -threaded -rtsopts -with-rtsopts=-N -Wunused-imports+  build-depends:+      Decimal ==0.5.*+    , array >=0.5.5 && <0.6+    , async ==2.2.*+    , base+    , binary ==0.8.*+    , bytestring >=0.11 && <0.13+    , containers >=0.6 && <0.8+    , deepseq >=1.4 && <1.6+    , exchangealgebra+    , hashable >=1.4 && <1.6+    , non-negative >=0.1.2 && <0.2+    , numeric-prelude >=0.4.4 && <0.5+    , parallel ==3.2.*+    , random ==1.2.*+    , scientific >=0.3.7 && <0.4+    , text >=2.0 && <2.2+    , time >=1.12 && <1.15+    , unicode-show ==0.1.*+    , unordered-containers >=0.2.19 && <0.3+    , vector ==0.13.*+  default-language: Haskell2010+  if os(darwin)+    ghc-options: -optl-Wl,-no_warn_duplicate_libraries+ test-suite ExchangeAlgebra-test   type: exitcode-stdio-1.0   main-is: Spec.hs   other-modules:-      Paths_exchangealgebra+      Algebra.ProjWildcardSpec+      Golden.WriteRows+      Transfer.RuleSpec   hs-source-dirs:       test   ghc-options: -threaded -rtsopts -with-rtsopts=-N
src/ExchangeAlgebra.hs view
@@ -20,6 +20,7 @@      This top-level module is the Algebra-layer umbrella: it re-exports     "ExchangeAlgebra.Algebra", "ExchangeAlgebra.Algebra.Transfer",+    "ExchangeAlgebra.Algebra.Transfer.Rule",     "ExchangeAlgebra.Write", and "ExchangeAlgebra.Value". It is the     recommended entry point for simple single-period bookkeeping: @@ -104,9 +105,11 @@ module ExchangeAlgebra     ( module ExchangeAlgebra.Algebra     , module ExchangeAlgebra.Algebra.Transfer+    , module ExchangeAlgebra.Algebra.Transfer.Rule     , module ExchangeAlgebra.Write     , module ExchangeAlgebra.Value ) where +import              ExchangeAlgebra.Algebra.Transfer.Rule import              ExchangeAlgebra.Algebra import              ExchangeAlgebra.Algebra.Transfer import              ExchangeAlgebra.Write
+ src/ExchangeAlgebra/Accounting.hs view
@@ -0,0 +1,122 @@+{- |+    Module     : ExchangeAlgebra.Accounting+    Copyright  : (c) Kaya Akagi. 2018-2026+    Maintainer : yakagika@icloud.com++    Released under the OWL license++    The accounting layer on top of "ExchangeAlgebra.Foundation": the names+    that realize Definitions 7-9 of Akagi (2026), Appendix A.++    * Definition 7 (exchange base class): account titles, account divisions,+      sides, and 'ExBaseClass', whose 'whichSide' places a posting on its+      home side for 'Not' and on the opposite side for v'Hat' (the L\/R+      convention follows Deguchi & Nakano 1986, Definition 2.16: 'decL' is+      the debit part, 'decR' the credit part).+    * Definition 8 (exchange algebra): the 'Exchange' decomposition+      ('decL' \/ 'decR' \/ 'decP' \/ 'decM') and the account-aware projections.+    * Definition 9 (transfer): the legacy 'TransTable' triple and 'transfer',+      plus data-defined rules and additive 'transferEntries' from+      "ExchangeAlgebra.Algebra.Transfer.Rule".++    Everything is re-exported item by item from+    "ExchangeAlgebra.Algebra.Base.Element", "ExchangeAlgebra.Algebra.Base.Account.Types",+    "ExchangeAlgebra.Algebra.Base", "ExchangeAlgebra.Algebra.Internal" and+    "ExchangeAlgebra.Algebra.Transfer" and+    "ExchangeAlgebra.Algebra.Transfer.Rule"; nothing is defined here. The umbrella+    is the Definition 7-9 core only: the account registry+    ("ExchangeAlgebra.Algebra.Base.Account.Registry"), the posting policy+    ("ExchangeAlgebra.Accounting.PostingPolicy"), trial-balance readouts+    ("ExchangeAlgebra.TrialBalance.Balance") and the named closing transfers+    of "ExchangeAlgebra.Algebra.Transfer" keep their own modules.++    >>> import ExchangeAlgebra.Foundation+    >>> import ExchangeAlgebra.Accounting+    >>> let x = 100 .@ Not :< Cash .+ 100 .@ Not :< Sales :: Alg Double (HatBase AccountTitles)+    >>> (norm (decL x), norm (decR x), balance x)+    (100.0,100.0,True)+-}++module ExchangeAlgebra.Accounting+    ( -- * Definition 7: exchange base class+      AccountTitles(..)+    , AccountDivision(..)+    , Side(..)+    , FixedCurrent(..)+    , PIMO(..)+    , ExBaseClass(..)+    , AccountBase(..)+    , switchSide+    , defaultSide+    , classifyAccountDivision+    , pimoFromDivision+    , pimoFlip+      -- * Definition 8: exchange algebra+    , Exchange(..)+    , projCredit+    , projDebit+    , projByAccountTitle+    , projCurrentAssets+    , projFixedAssets+    , projDeferredAssets+    , projCurrentLiability+    , projFixedLiability+    , projCapitalStock+    , projContraAssets+    , projContra+      -- * Definition 9: transfer+    , TransTable+    , TransTableParts+    , Size+    , isNullTable+    , table+    , (.->)+    , (|%)+    , createTransfer+    , transfer+    , module ExchangeAlgebra.Algebra.Transfer.Rule+    ) where++import           ExchangeAlgebra.Algebra.Base.Element (AccountTitles(..))+import           ExchangeAlgebra.Algebra.Base.Account.Types+                     ( AccountDivision(..)+                     , Side(..)+                     , FixedCurrent(..)+                     )+import           ExchangeAlgebra.Algebra.Base+                     ( PIMO(..)+                     , ExBaseClass(..)+                     , AccountBase(..)+                     , switchSide+                     , defaultSide+                     , classifyAccountDivision+                     , pimoFromDivision+                     , pimoFlip+                     )+import           ExchangeAlgebra.Algebra.Internal+                     ( Exchange(..)+                     , projCredit+                     , projDebit+                     , projByAccountTitle+                     , projCurrentAssets+                     , projFixedAssets+                     , projDeferredAssets+                     , projCurrentLiability+                     , projFixedLiability+                     , projCapitalStock+                     , projContraAssets+                     , projContra+                     )+import           ExchangeAlgebra.Algebra.Transfer+                     ( TransTable+                     , TransTableParts+                     , Size+                     , isNullTable+                     , table+                     , (.->)+                     , (|%)+                     , createTransfer+                     , transfer+                     )++import           ExchangeAlgebra.Algebra.Transfer.Rule
src/ExchangeAlgebra/Algebra.hs view
@@ -48,6 +48,7 @@     , mapPosting     , mapMaybePosting     , mapBasePart+    , extendBy     , filter     , proj     , projCredit
src/ExchangeAlgebra/Algebra/Base.hs view
@@ -161,7 +161,7 @@     -- paper convention is the 2-state Hat\/Not; see CLAUDE.md "HatNot wildcard").     -- These methods are never invoked on a @HatNot@ label by library code, so the     -- non-exhaustive @-Wincomplete-patterns@ here is by design (audited). Adding a-    -- @HatNot@ case would change behaviour (turn the pattern-match failure into a+    -- @HatNot@ case would change behavior (turn the pattern-match failure into a     -- different error), so it is intentionally left as-is rather than masked.     merge Hat _ = Hat     merge Not _ = Not
src/ExchangeAlgebra/Algebra/Base/Account/Registry.hs view
@@ -1,7 +1,7 @@ {-# LANGUAGE OverloadedStrings #-} {-# OPTIONS_GHC -Wincomplete-patterns -Werror=incomplete-patterns #-} -- The exhaustive registry intentionally retains the deprecated Commutation--- constructor so that legacy behaviour remains byte-for-byte stable.+-- constructor so that legacy behavior remains byte-for-byte stable. {-# OPTIONS_GHC -Wno-deprecations #-}  {- |@@ -50,7 +50,7 @@       -- "ExchangeAlgebra.Algebra.Transfer" (correct signs, engine-inserted       -- balancing postings).  GrossProfit and OrdinaryProfit retain       -- CloseByDivision for the historical SNA/simulation transfer pipeline.-      -- That asymmetry is compatibility behaviour, not a reporting rule;+      -- That asymmetry is compatibility behavior, not a reporting rule;       -- statement metrics live in "ExchangeAlgebra.Reporting.Metric".     , asIsContra    :: Bool     , asFixedCurrent :: FixedCurrent@@ -146,6 +146,9 @@     DeliveryExpenses                               -> [OrdinaryAccount]     SuppliesExpenses                               -> [OrdinaryAccount]     MiscellaneousExpenses                          -> [OrdinaryAccount]+    EntertainmentExpenses                          -> [OrdinaryAccount]+    MeetingExpenses                                -> [OrdinaryAccount]+    NewspaperBooksExpenses                         -> [OrdinaryAccount]     WageExpenditure                                -> [OrdinaryAccount]     InterestExpense                                -> [OrdinaryAccount]     TaxesExpense                                   -> [OrdinaryAccount]@@ -175,6 +178,7 @@     CreditCardReceivable                           -> [OrdinaryAccount]     NotesLoansReceivable                           -> [OrdinaryAccount]     MerchandiseInventory                           -> [OrdinaryAccount]+    GoodsInTransit                                 -> [OrdinaryAccount]     AdvancesPaid                                   -> [OrdinaryAccount]     PrepaidExpenses                                -> [OrdinaryAccount]     AccruedRevenue                                 -> [OrdinaryAccount]@@ -225,6 +229,7 @@     GiftCertificatesReceived                       -> [OrdinaryAccount]     SecurityDepositsPaid                           -> [OrdinaryAccount]     SuppliesOnHand                                 -> [OrdinaryAccount]+    RawMaterials                                   -> [OrdinaryAccount]     ContractAssets                                 -> [OrdinaryAccount]     IncomeTaxesRefundReceivable                    -> [OrdinaryAccount]     WorkInProcess                                  -> [OrdinaryAccount]@@ -385,6 +390,9 @@     DeliveryExpenses                               -> OrdinaryPosting     SuppliesExpenses                               -> OrdinaryPosting     MiscellaneousExpenses                          -> OrdinaryPosting+    EntertainmentExpenses                          -> OrdinaryPosting+    MeetingExpenses                                -> OrdinaryPosting+    NewspaperBooksExpenses                         -> OrdinaryPosting     WageExpenditure                                -> OrdinaryPosting     InterestExpense                                -> OrdinaryPosting     TaxesExpense                                   -> OrdinaryPosting@@ -414,6 +422,7 @@     CreditCardReceivable                           -> OrdinaryPosting     NotesLoansReceivable                           -> OrdinaryPosting     MerchandiseInventory                           -> OrdinaryPosting+    GoodsInTransit                                 -> OrdinaryPosting     AdvancesPaid                                   -> OrdinaryPosting     PrepaidExpenses                                -> OrdinaryPosting     AccruedRevenue                                 -> OrdinaryPosting@@ -464,6 +473,7 @@     GiftCertificatesReceived                       -> OrdinaryPosting     SecurityDepositsPaid                           -> OrdinaryPosting     SuppliesOnHand                                 -> OrdinaryPosting+    RawMaterials                                   -> OrdinaryPosting     ContractAssets                                 -> OrdinaryPosting     IncomeTaxesRefundReceivable                    -> OrdinaryPosting     WorkInProcess                                  -> OrdinaryPosting@@ -624,6 +634,9 @@     DeliveryExpenses                               -> StatementDivision (asDivision spec)     SuppliesExpenses                               -> StatementDivision (asDivision spec)     MiscellaneousExpenses                          -> StatementDivision (asDivision spec)+    EntertainmentExpenses                          -> StatementDivision (asDivision spec)+    MeetingExpenses                                -> StatementDivision (asDivision spec)+    NewspaperBooksExpenses                         -> StatementDivision (asDivision spec)     WageExpenditure                                -> StatementDivision (asDivision spec)     InterestExpense                                -> StatementDivision (asDivision spec)     TaxesExpense                                   -> StatementDivision (asDivision spec)@@ -653,6 +666,7 @@     CreditCardReceivable                           -> StatementDivision (asDivision spec)     NotesLoansReceivable                           -> StatementDivision (asDivision spec)     MerchandiseInventory                           -> StatementDivision (asDivision spec)+    GoodsInTransit                                 -> StatementDivision (asDivision spec)     AdvancesPaid                                   -> StatementDivision (asDivision spec)     PrepaidExpenses                                -> StatementDivision (asDivision spec)     AccruedRevenue                                 -> StatementDivision (asDivision spec)@@ -703,6 +717,7 @@     GiftCertificatesReceived                       -> StatementDivision (asDivision spec)     SecurityDepositsPaid                           -> StatementDivision (asDivision spec)     SuppliesOnHand                                 -> StatementDivision (asDivision spec)+    RawMaterials                                   -> StatementDivision (asDivision spec)     ContractAssets                                 -> StatementDivision (asDivision spec)     IncomeTaxesRefundReceivable                    -> StatementDivision (asDivision spec)     WorkInProcess                                  -> StatementDivision (asDivision spec)@@ -863,6 +878,9 @@     DeliveryExpenses                               -> FixedHomeSide (legacyHomeSide spec)     SuppliesExpenses                               -> FixedHomeSide (legacyHomeSide spec)     MiscellaneousExpenses                          -> FixedHomeSide (legacyHomeSide spec)+    EntertainmentExpenses                          -> FixedHomeSide (legacyHomeSide spec)+    MeetingExpenses                                -> FixedHomeSide (legacyHomeSide spec)+    NewspaperBooksExpenses                         -> FixedHomeSide (legacyHomeSide spec)     WageExpenditure                                -> FixedHomeSide (legacyHomeSide spec)     InterestExpense                                -> FixedHomeSide (legacyHomeSide spec)     TaxesExpense                                   -> FixedHomeSide (legacyHomeSide spec)@@ -892,6 +910,7 @@     CreditCardReceivable                           -> FixedHomeSide (legacyHomeSide spec)     NotesLoansReceivable                           -> FixedHomeSide (legacyHomeSide spec)     MerchandiseInventory                           -> FixedHomeSide (legacyHomeSide spec)+    GoodsInTransit                                 -> FixedHomeSide (legacyHomeSide spec)     AdvancesPaid                                   -> FixedHomeSide (legacyHomeSide spec)     PrepaidExpenses                                -> FixedHomeSide (legacyHomeSide spec)     AccruedRevenue                                 -> FixedHomeSide (legacyHomeSide spec)@@ -942,6 +961,7 @@     GiftCertificatesReceived                       -> FixedHomeSide (legacyHomeSide spec)     SecurityDepositsPaid                           -> FixedHomeSide (legacyHomeSide spec)     SuppliesOnHand                                 -> FixedHomeSide (legacyHomeSide spec)+    RawMaterials                                   -> FixedHomeSide (legacyHomeSide spec)     ContractAssets                                 -> FixedHomeSide (legacyHomeSide spec)     IncomeTaxesRefundReceivable                    -> FixedHomeSide (legacyHomeSide spec)     WorkInProcess                                  -> FixedHomeSide (legacyHomeSide spec)@@ -1119,6 +1139,9 @@     DeliveryExpenses                               -> StatementEligible     SuppliesExpenses                               -> StatementEligible     MiscellaneousExpenses                          -> StatementEligible+    EntertainmentExpenses                          -> StatementEligible+    MeetingExpenses                                -> StatementEligible+    NewspaperBooksExpenses                         -> StatementEligible     WageExpenditure                                -> StatementEligible     InterestExpense                                -> StatementEligible     TaxesExpense                                   -> StatementEligible@@ -1148,6 +1171,7 @@     CreditCardReceivable                           -> StatementEligible     NotesLoansReceivable                           -> StatementEligible     MerchandiseInventory                           -> StatementEligible+    GoodsInTransit                                 -> StatementEligible     AdvancesPaid                                   -> StatementEligible     PrepaidExpenses                                -> StatementEligible     AccruedRevenue                                 -> StatementEligible@@ -1198,6 +1222,7 @@     GiftCertificatesReceived                       -> StatementEligible     SecurityDepositsPaid                           -> StatementEligible     SuppliesOnHand                                 -> StatementEligible+    RawMaterials                                   -> StatementEligible     ContractAssets                                 -> StatementEligible     IncomeTaxesRefundReceivable                    -> StatementEligible     WorkInProcess                                  -> StatementEligible@@ -1790,6 +1815,39 @@     , asDescription = "Expense: Miscellaneous (雑費)"     , asAliases = ["雑費"]     }+accountSpec EntertainmentExpenses = Just AccountSpec+    { asDivision = Cost+    , asClosing = CloseByDivision+    , asIsContra = False+    , asFixedCurrent = Other+    , asNameEn = "Entertainment expenses"+    , asNameJa = "交際費"+    , asLabelJa = "交際費"+    , asDescription = "Expense: Entertainment expenses (交際費)"+    , asAliases = ["交際費", "接待交際費"]+    }+accountSpec MeetingExpenses = Just AccountSpec+    { asDivision = Cost+    , asClosing = CloseByDivision+    , asIsContra = False+    , asFixedCurrent = Other+    , asNameEn = "Meeting expenses"+    , asNameJa = "会議費"+    , asLabelJa = "会議費"+    , asDescription = "Expense: Meeting expenses (会議費)"+    , asAliases = ["会議費"]+    }+accountSpec NewspaperBooksExpenses = Just AccountSpec+    { asDivision = Cost+    , asClosing = CloseByDivision+    , asIsContra = False+    , asFixedCurrent = Other+    , asNameEn = "Newspapers and books"+    , asNameJa = "新聞図書費"+    , asLabelJa = "新聞図書費"+    , asDescription = "Expense: Newspapers and books (新聞図書費)"+    , asAliases = ["新聞図書費"]+    } accountSpec WageExpenditure = Just AccountSpec     { asDivision = Cost     , asClosing = CloseByDivision@@ -2029,7 +2087,7 @@     , asNameEn = "Equity in earnings of investee"     , asNameJa = "持分法による投資利益"     , asLabelJa = "持分法による投資利益"-    , asDescription = "Revenue: Equity in earnings of investee (持分法による投資利益). Recognised under the equity method."+    , asDescription = "Revenue: Equity in earnings of investee (持分法による投資利益). Recognized under the equity method."     , asAliases = []     } accountSpec NetLoss = Just AccountSpec@@ -2109,6 +2167,17 @@     , asDescription = "Asset: Merchandise inventory (繰越商品). Use under the periodic/3-account method (3 分法: Purchases\\/Sales\\/MerchandiseInventory). For the perpetual\\/specific-identification method (分記法) use 'Products' instead."     , asAliases = ["繰越商品"]     }+accountSpec GoodsInTransit = Just AccountSpec+    { asDivision = Assets+    , asClosing = CloseByDivision+    , asIsContra = False+    , asFixedCurrent = Current+    , asNameEn = "Goods in transit"+    , asNameJa = "未着品"+    , asLabelJa = "未着品"+    , asDescription = "Assets: Goods in transit (未着品)"+    , asAliases = ["未着品"]+    } accountSpec AdvancesPaid = Just AccountSpec     { asDivision = Assets     , asClosing = CloseByDivision@@ -2658,6 +2727,17 @@     , asLabelJa = "貯蔵品"     , asDescription = "Assets: Supplies (貯蔵品)"     , asAliases = ["貯蔵品"]+    }+accountSpec RawMaterials = Just AccountSpec+    { asDivision = Assets+    , asClosing = CloseByDivision+    , asIsContra = False+    , asFixedCurrent = Current+    , asNameEn = "Raw materials"+    , asNameJa = "原材料"+    , asLabelJa = "原材料"+    , asDescription = "Assets: Raw materials (原材料)"+    , asAliases = ["原材料", "材料"]     } accountSpec ContractAssets = Just AccountSpec     { asDivision = Assets
src/ExchangeAlgebra/Algebra/Base/Account/Types.hs view
@@ -76,7 +76,7 @@ -- -- This separates a genuine statement classification from a bookkeeping -- control class or an internal direction encoding. The wrapped legacy value--- remains available for 0.4.x-compatible algebraic behaviour.+-- remains available for 0.4.x-compatible algebraic behavior. data DivisionSemantics     = StatementDivision AccountDivision     | BookkeepingControlClass AccountDivision
src/ExchangeAlgebra/Algebra/Base/Element.hs view
@@ -76,6 +76,17 @@ -- Each component of a basis must be an instance of this type class. -- It provides wildcard-based pattern matching, enabling flexible basis -- specification in transfer transformations and projections.+--+-- A wildcard in a ledger entry's base means that axis does not apply; it is+-- one value, not a pattern. In a projection query or transfer source pattern,+-- it matches any entry value, including a ledger wildcard. In a transfer target,+-- it preserves the source coordinate. To collapse an axis, use a function such+-- as @mapBasePart@ rather than a wildcard.+--+-- For pattern @p@ and ledger entry @e@, @p matches e@ exactly when+-- @p = wildcard@ or @p = e@, applied componentwise to tuple bases. A concrete+-- query therefore does not select a ledger wildcard. Canonical ordering treats+-- the wildcard as an ordinary value. class (Eq a, Ord a, Show a, Hashable a, Typeable a) => Element a where      -- | The wildcard value. Used for pattern matching in search, transfer transformation, etc.@@ -122,6 +133,9 @@      -- | Equality operator that treats wildcards as equal.     -- Unlike '==', @(.==)@ matches tuples that partially contain wildcards.+    -- This operator remains symmetric when either operand contains a wildcard;+    -- its meaning stays unchanged in 0.5.x. Do not use it to match a query to+    -- ledger entries: the @proj@ family matches one way since 0.5.1.0.     --     -- Complexity: O(k) (k is the number of tuple components; O(1) for primitive types)     {-# INLINE (.==)  #-}@@ -292,7 +306,8 @@                     | TaxesRevenue                    -- ^ Revenue: Tax revenue (租税収入。SNA\/マクロ系)                     | CentralBankPaymentIncome        -- ^ Revenue: Central bank payment to treasury (国庫納付金収入。SNA\/マクロ系)                     | Sales                           -- ^ Revenue: Sales (売上)-                    | EquityInEarningsOfInvestee      -- ^ Revenue: Equity in earnings of investee (持分法による投資利益). Recognised under the equity method.+                    | EquityInEarningsOfInvestee      -- ^ Revenue: Equity in earnings of investee+                    -- (持分法による投資利益). Recognized under the equity method.                     | NetLoss                         -- ^ Revenue: Net loss (当期純損失 — 決算振替用。貸方側に立つため Revenue 区分)                     -- Elementary bookkeeping (日商簿記 3 級水準) additions.                     -- Appended before the 'AccountTitle' wildcard so that only the@@ -475,6 +490,11 @@                     | ConsumptionTaxRefundReceivable -- ^ Assets: Consumption tax refund receivable (未収還付消費税)                     | PropertyTaxPayable -- ^ Liability: Property tax payable (未払固定資産税)                     | DepositsReceivedFromOfficers -- ^ Liability: Deposits received from officers (役員預り金)+                    | EntertainmentExpenses -- ^ Cost: Entertainment expenses (交際費)+                    | MeetingExpenses -- ^ Cost: Meeting expenses (会議費)+                    | NewspaperBooksExpenses -- ^ Cost: Newspapers and books (新聞図書費)+                    | RawMaterials -- ^ Assets: Raw materials (原材料)+                    | GoodsInTransit -- ^ Assets: Goods in transit (未着品)                     | AccountTitle                    -- ^ Wildcard (ワイルドカード — 任意の科目にマッチ。projWithBase 等の問い合わせ用で, 実 posting には使わない)                     deriving (Show, Ord, Eq, Enum, Generic, Bounded)
src/ExchangeAlgebra/Algebra/Internal.hs view
@@ -68,6 +68,7 @@     , mapPosting     , mapMaybePosting     , mapBasePart+    , extendBy     , filter     , proj     , projCredit@@ -246,6 +247,8 @@     (.-) :: a n b -> a n b      -- | Alias for bar operation. Identical to @(.-)@.+    -- On an axis-preserving ledger, @norm . bar@ cancels only within each full+    -- base. Use 'balanceMapBy' or 'netPairMapBy' for net amounts by group.     bar :: a n b -> a n b     bar = (.-) @@ -266,7 +269,10 @@     -- Appendix A, Definition 6). It is /additive/: @norm (x '.+' y) = norm x +     -- norm y@ (axiom 5), and /homogeneous/: @norm (a '.*' x) = a * norm x@ for     -- @a >= 0@ (axiom 4). Because it sums both sides it does not cancel Hat-    -- against Not; @norm ('bar' x) <= norm x@ (bar discards the cancelled part).+    -- against Not; @norm ('bar' x) <= norm x@ (bar discards the canceled part).+    -- On an axis-preserving ledger, @norm ('bar' x)@ does not cancel across+    -- distinct axis values. Use 'balanceMapBy' or 'netPairMapBy' to read each+    -- group's net amount.     --     -- >>> norm (100:@Not:<Cash .+ 50:@Not:<Sales :: Alg Double (HatBase AccountTitles))     -- 150.0@@ -1185,7 +1191,7 @@ -- 'isZeroValue' check / the 'r' helper below). The @let v2:@b2 = ...@ and the -- @case fn (...)@ in 'r' therefore intentionally match only the @(:@)@ shape; a -- 'Zero'\/'Liner' result is outside this contract, so the non-exhaustive patterns--- are by design (audited). Adding catch-all arms would silently change behaviour.+-- are by design (audited). Adding catch-all arms would silently change behavior. map :: (HasCallStack,HatVal v, HatBaseClass b)      => (Alg v b -> Alg v b) -> Alg v b -> Alg v b map _ Zero      = Zero@@ -1246,7 +1252,10 @@                             ------------------------------------------------------------------                             v2:@b2                                 | isZeroValue v2 ->  (dlAcc, vsAcc)-                                | b2 .== (merge h b) -> (dlAcc, v2 Seq.<| vsAcc)+                                -- Structural equality: a wildcard in a ledger base is+                                -- a value, so rewriting it to (or from) a concrete+                                -- coordinate is a change of base, not \"the same base\".+                                | b2 == (merge h b) -> (dlAcc, v2 Seq.<| vsAcc)                                 | isHat (hat b2)     -> (dappendMap dlAcc (dsingleMap ( base b2                                                                           ,nullPair{_hatSide = Seq.singleton v2}))                                                         ,vsAcc )@@ -1260,7 +1269,7 @@ mapPosting f = mapMaybePosting (\v b -> Just (f v b))  -- | Map every posting to zero or one posting. A 'Nothing' drops the posting;--- a zero value is normalised as by '(.@)'.+-- a zero value is normalized as by '(.@)'. mapMaybePosting :: (HatVal v, HatVal v2, HatBaseClass b, HatBaseClass b2)                 => (v -> b -> Maybe (v2, b2)) -> Alg v b -> Alg v2 b2 mapMaybePosting _ Zero = Zero@@ -1405,6 +1414,54 @@             m  ------------------------------------------------------------+-- | Free extension: substitute every scalar entry @v :\@ b@ by the algebra+-- @h v b@ and merge the results with @('.+')@.+--+-- Through ℘ (see 'mapBasePart'), 'Alg' is the free commutative monoid on its+-- entries, and @extendBy h@ is the unique ℘-homomorphism that agrees with @h@+-- on the generators. It acts entry by entry in the /redundant/ layer, whereas+-- 'postFromNetBy' first nets through 'bar' and extends from that quotient.+-- 'mapBasePart' is the special case that keeps the value and the Hat\/Not side+-- and only relabels the base part.+--+-- == Laws and their layer of validity+--+-- ℘ observes, for every full Hat\/Not base, the multiset of values and forgets+-- the per-side sequence order. Through ℘:+--+-- * @extendBy h (x .+ y)@ equals @extendBy h x .+ extendBy h y@.+-- * @extendBy (:\@)@ is the identity. Raw equality can fail because the+--   result is rebuilt by a fold: the per-side order and the+--   singleton-versus-@Liner@ representation may differ from @x@.+-- * @mapBasePart f x@ equals+--   @extendBy (\\v b -> v :\@ merge (hat b) (f (base b))) x@.+-- * @norm (extendBy h x)@ equals the sum of @norm (h v b)@ over the entries of+--   @x@ (exact additive value types; floating-point values carry the usual+--   rounding caveat). In particular @norm@ is preserved whenever every+--   @h v b@ has norm @v@.+--+-- Zero-valued entries are skipped, as in 'foldEntries'. Well-formedness of the+-- algebras returned by @h@ (non-negative, finite values) is the caller's+-- responsibility: build them with @('.\@')@ rather than the raw constructor.+-- The sequence order of the result is a representation detail determined by+-- the traversal of @x@; callers must not attach semantics to it.+--+-- Complexity: O(n · cost(h)) plus the cost of the @('.+')@ merges, in one+-- pass over the entries.+--+-- >>> type T = Alg Double (HatBase CountUnit)+-- >>> let split v b = (v / 2) :@ b .+ (v / 2) :@ b :: T+-- >>> norm (extendBy split (10:@Not:<Yen .+ 4:@Hat:<Dollar :: T))+-- 14.0+--+-- >>> extendBy (\v b -> v :@ b .+ v :@ b) (3:@Not:<Yen :: T) == (3:@Not:<Yen .+ 3:@Not:<Yen :: T)+-- True+{-# INLINE extendBy #-}+extendBy :: (HatVal v, HatBaseClass b, HatBaseClass b')+         => (v -> b -> Alg v b') -> Alg v b -> Alg v b'+extendBy h = foldEntries (\acc v b -> acc .+ h v b) Zero++------------------------------------------------------------ -- | proj -- -- Projects an 'Alg' onto the bases matching a query list. The query list is@@ -1413,6 +1470,20 @@ -- once__ (no double counting). The result is the union of the selected -- @(base, side)@ cells. --+-- Wildcards match __one way__: only a wildcard in the /query/ is a pattern+-- (\"any value on this axis\"). A wildcard stored in a ledger base is an+-- ordinary value (\"this axis does not apply\"): a wildcard query axis selects+-- it, a concrete query axis does not. The result is the same whether the+-- ledger is a single element or a 'Liner'.+--+-- >>> type Test = Alg Double (HatBase (AccountTitles, CountUnit))+-- >>> proj [Not:<(Cash,Yen)] (10:@Not:<(Cash,(.#)) :: Test)+-- 0+--+-- >>> type Test = Alg Double (HatBase (AccountTitles, CountUnit))+-- >>> proj [Not:<(Cash,(.#))] (10:@Not:<(Cash,(.#)) :: Test)+-- 10.00:@Not:<(Cash,CountUnit)+-- -- Complexity: --  exact single-key path: expected O(1) --  wildcard single-key path: O(queryAxisPosting + c * verify)@@ -1453,7 +1524,7 @@ proj []     _         = Zero proj _     Zero       = Zero proj [b] (v:@b2)-    | b .== b2  = v:@b2+    | matchesQuery b b2  = v:@b2     | otherwise = Zero -- Index fields bound lazily (@~@) so a concrete (non-wildcard) base never forces -- the axis index (the module is @Strict@; see 'projExactMap').@@ -1463,7 +1534,7 @@             then projWildMap  b m idx idToBp allIds             else projExactMap b m proj (b:bs) (v:@b2)-    |  b .== b2       = v:@b2+    |  matchesQuery b b2 = v:@b2     | otherwise       = proj bs (v:@b2) -- Multi-pattern path: the query list is treated as a /set/. Overlapping or -- duplicate queries (e.g. a duplicated base, or an exact base subsumed by a@@ -1514,6 +1585,19 @@     !bp = base b     !h  = hat b +{-# INLINE matchesQuery #-}+-- | One-way wildcard match used by the @proj@ family: only the /query/'s+-- wildcards act as a pattern. A wildcard stored in a ledger base is an+-- ordinary value (\"this axis does not apply\"), so a concrete query axis does+-- not match it, while a wildcard query axis does. This is the same predicate+-- as @matches@ in "ExchangeAlgebra.Algebra.Transfer.Rule", and it is what the+-- 'Liner' path computes through the exact lookup and the axis index, so the+-- result of a projection does not depend on the shape of the ledger.+--+-- Complexity: O(k) (k is the number of tuple components).+matchesQuery :: Element a => a -> a -> Bool+matchesQuery query entry = ignoreWildcard entry query == entry+ {-# INLINE projWildMap #-} -- | Wildcard single-base projection: resolves candidates through the axis index -- ('queryAxisPosting'), so it necessarily forces the index. Only invoked when@@ -1535,7 +1619,7 @@             Nothing -> acc             Just bp0 -> case Map.lookup bp0 m of                 Nothing -> acc-                Just p  -> if bp .== bp0+                Just p  -> if matchesQuery bp bp0                     then Map.insert bp0 (choosePairByHat h p) acc                     else acc)         Map.empty@@ -1585,13 +1669,17 @@  -- | Projects only the elements matching the specified account title. --+-- The match is one-way, as in 'proj': a wildcard title in the query selects+-- every element, while a concrete title does not select an element whose+-- ledger title is the wildcard.+-- -- Complexity: O(s) (s is the total number of scalar entries) projByAccountTitle :: (HatVal n, ExBaseClass b) => AccountTitles -> Alg n b -> Alg n b projByAccountTitle at alg = filter (f at) alg     where         f :: (HatVal n,ExBaseClass b) => AccountTitles -> Alg n b -> Bool         f _ Zero = False-        f t x    = ((getAccountTitle ._hatBase) x) .== t+        f t x    = matchesQuery t ((getAccountTitle ._hatBase) x)  -- | Bar-netted norm of a projection. The query list is treated as a __set__ -- (see 'proj'): overlapping or duplicate queries do not double count.@@ -1603,12 +1691,18 @@ -- -- which is /not/ the same as @norm (proj bs x)@ when a base carries both sides. --+-- Wildcards match one way, as in 'proj': a concrete query axis does not match+-- a wildcard stored in a ledger base.+-- On an axis-preserving ledger, this nets only within each projected full+-- base; it does not cancel across axis values. Use 'balanceMapBy' or+-- 'netPairMapBy' for net amounts by group.+-- -- Complexity: O(cost(proj) + cost(bar) + cost(norm)). projNetNorm :: (HatVal n, HatBaseClass b) => [b] -> Alg n b -> n projNetNorm [] _ = 0 projNetNorm _ Zero = 0 projNetNorm bs (v :@ b)-    | L.any (.== b) bs = v+    | L.any (`matchesQuery` b) bs = v     | otherwise        = 0 -- Index fields bound lazily (@~@); a concrete base uses 'projExactMap' (a plain -- 'Map.lookup') and never forces the axis index. See 'projExactMap'.@@ -1876,7 +1970,8 @@ -- intermediate; the output is whatever @post@ builds. If you need the -- redundancy-preserving split itself, use 'decBy'. -- Thus it factors through the quotient induced by 'bar': it is not the free--- extension that acts independently on entries in the redundant layer.+-- extension that acts independently on entries in the redundant layer (that+-- one is 'extendBy'). -- -- Complexity: O(m + Σ cost(post)). --@@ -2052,7 +2147,7 @@ -- Superseded by the explicit, value-type-appropriate rounding functions in -- "ExchangeAlgebra.Value": 'ExchangeAlgebra.Value.bankersRound' (unbiased -- financial default) and 'ExchangeAlgebra.Value.ceilingRound' (this function's--- behaviour, with a decimal-places argument). There is no single correct+-- behavior, with a decimal-places argument). There is no single correct -- rounding rule, so the rule should be chosen explicitly at the call site. -- -- Complexity: O(1)
+ src/ExchangeAlgebra/Algebra/Readout/Net.hs view
@@ -0,0 +1,51 @@+{- |+    Module     : ExchangeAlgebra.Algebra.Readout.Net+    Copyright  : (c) Kaya Akagi. 2018-2026+    Maintainer : yakagika@icloud.com++    Released under the OWL license++    Read-outs that leave the redundant algebra. Every function here first+    passes through the 'ExchangeAlgebra.Algebra.bar' quotient (per-base+    netting) and then returns plain values, so the audit trail kept by the+    redundant sequence is discarded on purpose:++    * 'projNetNorm' \/ 'projNorm' (alias): the netted norm of a projection.+    * 'balanceBy': a __signed__ difference of two netted norms, the only+      place in the package where a value can be negative.+    * 'balanceMapBy' \/ 'netPairMapBy': keyed netted balances, signed and as+      non-negative (increase, decrease) pairs respectively.+    * 'projWithBaseNetNorm' \/ 'projWithNoteBaseNetNorm': the 'ExchangeAlgebra.Journal.Journal'+      counterparts of 'projNetNorm'.++    The names are re-exported unchanged from "ExchangeAlgebra.Algebra.Internal"+    and "ExchangeAlgebra.Journal"; this module only gives the lossy read-outs a+    namespace of their own, separate from the core that never nets implicitly.+    A signed read-out is a projection out of the algebra, not a group+    completion of it.+-}++module ExchangeAlgebra.Algebra.Readout.Net+    ( -- * Netted norms of an algebra+      projNetNorm+    , projNorm+      -- * Signed and paired balances+    , balanceBy+    , balanceMapBy+    , netPairMapBy+      -- * Netted norms of a journal+    , projWithBaseNetNorm+    , projWithNoteBaseNetNorm+    ) where++import           ExchangeAlgebra.Algebra.Internal+                     ( projNetNorm+                     , projNorm+                     , balanceBy+                     , balanceMapBy+                     , netPairMapBy+                     )+import           ExchangeAlgebra.Journal+                     ( projWithBaseNetNorm+                     , projWithNoteBaseNetNorm+                     )
src/ExchangeAlgebra/Algebra/Transfer.hs view
@@ -5,6 +5,19 @@      Released under the OWL license +    Legacy rewriting transfers. New code should use+    "ExchangeAlgebra.Algebra.Transfer.Rule" for data-defined rules and entries+    that are added to the ledger (Definition 9).++    Compatibility assumptions: P1, source patterns share wildcard positions;+    P2, source patterns do not overlap; P3, ledger bases have no wildcards;+    P4, axes are not nested tuples; P5, transformed values are nonzero.+    Mixed wildcard positions can make the legacy tree lookup miss matching+    entries even for disjoint rules. Overlap priority is unspecified, and+    matching is symmetric (ledger wildcards also match concrete patterns).+    These known limitations are preserved for compatibility.+    Use "ExchangeAlgebra.Algebra.Transfer.Rule" for one-way source matching.+     Package for Exchange Algebra defined by Hiroshi Deguchi.      Exchange Algebra is an algebraic description of bookkeeping systems.@@ -48,6 +61,7 @@     , finalStockTransfer     ) where +import              ExchangeAlgebra.Algebra.Transfer.Rule (ClosingSide(..), closingSide) import qualified    ExchangeAlgebra.Algebra as EA import              ExchangeAlgebra.Algebra @@ -70,6 +84,8 @@ type Size = Int  -- | Transfer transformation table+-- Legacy API: new code should use "ExchangeAlgebra.Algebra.Transfer.Rule".+-- See the module header for compatibility assumptions P1-P5 and known lookup limitations. data TransTable n b where      NullTable   :: (HatVal n, HatBaseClass b) => TransTable n b      TransTable  :: (HatVal n, HatBaseClass b)@@ -172,6 +188,8 @@   -- | transfer+-- Legacy API: new code should use "ExchangeAlgebra.Algebra.Transfer.Rule".+-- See the module header for compatibility assumptions P1-P5 and known lookup limitations. -- Transfer transformation replaces the bases of algebra elements with other bases. -- The values of the transformed entries remain unchanged. For example, given an algebra element a: -- a = 6^ < e1 > +2 < e2 > +2 < e3 > +4 < e4 > +5^ < e5 > and the following transformation definition t:@@ -291,6 +309,9 @@             | otherwise -> resolveByTree (tiTree idx) hb         _ -> resolveByTree (tiTree idx) hb +-- | Legacy rewriting transfer. New code should use+-- "ExchangeAlgebra.Algebra.Transfer.Rule" to generate additional entries.+-- See the module header for P1-P5 and the mixed-wildcard lookup limitation. {-# INLINE transfer #-} transfer :: (HatVal n, HatBaseClass b) => Alg n b -> TransTable n b -> Alg n b transfer alg NullTable = alg@@ -448,6 +469,8 @@   -- | make TransTable from list+-- Legacy API: new code should use "ExchangeAlgebra.Algebra.Transfer.Rule".+-- See the module header for compatibility assumptions P1-P5 and known lookup limitations. -- same as fromList -- >>> table $ Hat:<(Cash) :-> Hat:<(Building) |% (id :: Double -> Double) ++ Hat:<(Building) :-> Hat:<(Cash) |% id -- [(Hat:<Cash,Hat:<Building,<function>),(Hat:<Building,Hat:<Cash,<function>)]@@ -487,6 +510,8 @@ -- C5); 'TransTable''s own 'Show' prints @<function>@ without it.  -- | Build an indexed fast transfer function from a list of transfer rules.+-- Legacy API: new code should use "ExchangeAlgebra.Algebra.Transfer.Rule".+-- See the module header for compatibility assumptions P1-P5 and known lookup limitations. -- More efficient than @transfer@ when repeatedly applying the same TransTable. -- -- Complexity: Build O(r log r) (r = number of rules); apply O(s) (s = number of entries)@@ -499,6 +524,8 @@ -- * Closing transfer entries  -- | Income Summary Account: compute net income for the current period.+-- Legacy API: new code should use "ExchangeAlgebra.Algebra.Transfer.Rule".+-- See the module header for compatibility assumptions P1-P5 and known lookup limitations. -- When the ledger is balanced (credit == debit, net income is zero), @diffRL@ -- reports the wildcard v'Side'; in that case the input is returned unchanged -- (balanced ledger = identity; appending a zero posting is not added).@@ -506,6 +533,8 @@ -- an intermediate closing state, not input for reporting presentation.  New -- reporting code should derive the result from a validated before-closing -- trial balance with "ExchangeAlgebra.Reporting.Metric".+-- This legacy API adds an entry whose non-account axes are wildcards: those+-- ledger wildcards mean the axes do not apply, rather than matching patterns. incomeSummaryAccount :: (HatVal n, ExBaseClass b) => Alg n b -> Alg n b incomeSummaryAccount alg =  let (dc,diff) = diffRL alg                          in case dc of@@ -514,6 +543,8 @@                                 Side   -> alg  -- | Net income transfer. Transfers NetIncome/NetLoss to RetainedEarnings.+-- Legacy API: new code should use "ExchangeAlgebra.Algebra.Transfer.Rule".+-- See the module header for compatibility assumptions P1-P5 and known lookup limitations. -- -- Complexity: O(s) (s = total number of scalar entries) netIncomeTransfer :: (HatVal n, ExBaseClass b) => Alg n b -> Alg n b@@ -526,6 +557,8 @@ -- ** Journalizing  -- | Historical SNA/simulation transfer to the legacy GrossProfit coordinate.+-- Legacy API: new code should use "ExchangeAlgebra.Algebra.Transfer.Rule".+-- See the module header for compatibility assumptions P1-P5 and known lookup limitations. -- Consolidates Sales, Purchases, WageExpenditure, Depreciation, and ValueAdded. -- This fixed list is not a JGAAP gross-profit definition: it excludes -- SalesCost and MerchandiseInventory.  New statement reporting should use@@ -552,6 +585,8 @@     ++ (toHat wildcard) .~ Purchases       :-> (toNot wildcard) .~ GrossProfit |% id  -- | Historical SNA/simulation transfer to the legacy OrdinaryProfit+-- Legacy API: new code should use "ExchangeAlgebra.Algebra.Transfer.Rule".+-- See the module header for compatibility assumptions P1-P5 and known lookup limitations. -- coordinate.  Its fixed list predates the JCCI vocabulary and is not a -- complete JGAAP ordinary-profit definition.  New statement reporting should -- use the typed reporting metric API instead.@@ -606,6 +641,8 @@   -- | Transfer to Retained Earnings.+-- Legacy API: new code should use "ExchangeAlgebra.Algebra.Transfer.Rule".+-- See the module header for compatibility assumptions P1-P5 and known lookup limitations. -- Transfers OrdinaryProfit to RetainedEarnings. -- -- Complexity: O(s) (s = total number of scalar entries)@@ -619,30 +656,17 @@     = FinalStockKeep     | FinalStockFlip --- The closing side is derived from the account's PIMO direction (which is--- contra-aware), not from the bare division: IN (flow in — non-contra--- Revenue, and contra Cost such as purchase rebates) transfers as-is--- (Keep); OUT (flow out — non-contra Cost, and contra Revenue such as--- sales rebates) transfers with Hat\/Not flipped (Flip). Deriving from the--- division alone would invert the transfer sign for contra P\/L accounts.--- For the current chart (no contra P\/L accounts) this is extensionally--- identical to the former division-based rule, which the--- pre-vocab fixture test verifies.+-- | Legacy private adapter for the public PIMO-aware closing classification. {-# INLINE finalStockRule #-} finalStockRule :: AccountTitles -> Maybe FinalStockSide-finalStockRule title = case accountSpec title of+finalStockRule title = case closingSide title of     Nothing -> Nothing-    Just spec -> case asClosing spec of-        NoClose -> Nothing-        CloseByDivision ->-            let pimo0 = pimoFromDivision (classifyAccountDivision title)-                pimo  = if classifyAccountContra title then pimoFlip pimo0 else pimo0-            in case pimo of-                IN  -> Just FinalStockKeep-                OUT -> Just FinalStockFlip-                _   -> Nothing+    Just ClosingKeep -> Just FinalStockKeep+    Just ClosingFlip -> Just FinalStockFlip  -- | Internal step of the final stock transfer from income statement to retained earnings.+-- Legacy API: new code should use "ExchangeAlgebra.Algebra.Transfer.Rule".+-- See the module header for compatibility assumptions P1-P5 and known lookup limitations. -- Cost accounts are transferred to RetainedEarnings with Hat/Not flipped; -- revenue accounts are transferred to RetainedEarnings as-is. The registry's -- explicit 'NoClose' policy permanently exempts the balancing aggregates@@ -664,6 +688,8 @@     go x = x  -- | Final Stock Transfer (closing entries).+-- Legacy API: new code should use "ExchangeAlgebra.Algebra.Transfer.Rule".+-- See the module header for compatibility assumptions P1-P5 and known lookup limitations. -- Transfers registry-eligible cost and revenue accounts to RetainedEarnings -- and cancels via the bar operation. --
+ src/ExchangeAlgebra/Algebra/Transfer/Rule.hs view
@@ -0,0 +1,313 @@+{-# LANGUAGE DeriveGeneric #-}++{- |+Module      : ExchangeAlgebra.Algebra.Transfer.Rule+Description : Data-defined transfer rules and the entries they generate.++Definition 9 describes a transfer by adding source cancellations and target+postings to the original algebra. For @Right entries = transferEntries rules a@,+@a .+ entries@ is precisely that expression. This module returns only the+additional entries, preserving the original audit trail. It never applies+@bar@. 'closingEntries' explicitly nets each closing account first.++== Laws++The observation @obs@ is the map from complete bases (including Hat\/Not) to+summed values after @bar@; it does not observe the singleton versus composite+constructor or sequence order. Relative tolerance means a per-base difference+of at most @1e-9 * max (abs x) (abs y)@, treating absent bases as zero.++=== L1: compatibility++* Subject: 'transferEntries' and legacy @transfer@.+* Preconditions: P1, all source patterns have the same wildcard positions;+  P2, patterns are disjoint; P3, ledger bases contain no wildcards; P4, axes+  are not nested tuples; P5, transformed values are nonzero. The legacy table+  translates 'Relabel', 'MulBy' and 'DivBy' to @id@, @(* p)@ and @(/ p)@,+  respectively, and applying the new rules returns @Right entries@.+* Relation: @obs (a .+ entries) ~= obs (transfer a table)@.+* Observation: @obs@ as defined above, including every target base.+* Tolerance: relative @1e-9@; tested values are integers in @1..1000000@,+  and coefficients are @2@, @3@, @0.5@ and @4@.+* Instances: 'Double' and @MoneyDecimal@ with flat @HatBase@ tuples.++=== L2: closing++* Subject: 'closingEntries' and legacy @finalStockTransfer@.+* Preconditions: concrete ledger bases, valid Hat\/Not postings and values+  in the L1 range; the ledger includes only entries up to the closing date.+  Closing returns @Right entries@.+* Relation: @obs (a .+ entries) ~= obs (finalStockTransfer a)@.+* Observation: @obs@, including 'RetainedEarnings' and all retained axes.+* Tolerance: relative @1e-9@ within the stated range. Large historical+  cancellations are deliberately outside this compatibility law.+* Instances: 'Double' and @MoneyDecimal@ with 'ExBaseClass' bases.++=== L3: balance++* Subject: generated transfer and closing entries.+* Preconditions: valid postings, concrete accounts, 'Relabel' rules whose+  actual target and source have equal 'whichSide'; finite totals. The+  transfer or closing operation being observed returns @Right entries@.+* Relation: debit total equals credit total. Closing entries also satisfy+  this relation, because 'closingSide' follows the account's PIMO direction.+* Observation: @norm (decL entries)@ and @norm (decR entries)@.+* Tolerance: relative @1e-9@ for 'Double'; exact for @MoneyDecimal@.+* Instances: 'Double' and @MoneyDecimal@ with 'ExBaseClass' bases.++A relabel from @Not :< Cash@ to @Not :< Sales@ violates L3's side+precondition: its cancellation and destination are both credits.++=== L4: canonical form++* Subject: 'mkTransferRules'.+* Preconditions: construction succeeds; the second input permutes the first.+* Relation: both constructions return equal rule sets.+* Observation: 'Eq' of t'TransferRules', or 'rulesToList'.+* Tolerance: exact equality. Errors (including NaN) are outside this law.+* Instances: all lawful 'HatVal' and 'HatBaseClass' instances.++=== L5: non-negativity++* Subject: generated transfer and closing entries.+* Preconditions: non-negative valid input values; the transfer or closing+  operation being observed returns @Right entries@.+* Relation: every generated value is greater than or equal to zero.+* Observation: posting values, before any @bar@.+* Tolerance: none.+* Instances: all lawful 'HatVal' and 'HatBaseClass' instances (closing also+  requires 'ExBaseClass'). Hat reversal is never numeric negation.+-}+module ExchangeAlgebra.Algebra.Transfer.Rule+    ( TransferScale(..)+    , TransferRule(..)+    , TransferRules+    , TransferRuleError(..)+    , TransferApplyError(..)+    , mkTransferRules+    , rulesToList+    , relabel+    , scaleBy+    , divideBy+    , transferEntries+    , ClosingSide(..)+    , closingSide+    , closingEntries+    ) where++import           Data.Binary (Binary(..))+import           Data.Hashable (Hashable)+import           Data.List (find, sortOn, tails)+import qualified Data.Map.Strict as Map+import           GHC.Generics (Generic)+import           ExchangeAlgebra.Algebra+                     ( Alg(..), HatVal(..), HatBaseClass(..), ExBaseClass(..)+                     , Hat(..), AccountTitles(..), Redundant((.+))+                     , ignoreWildcard, foldEntries+                     , accountSpec, asClosing, ClosingRule(..)+                     , classifyAccountDivision, classifyAccountContra+                     , pimoFromDivision, pimoFlip, PIMO(..) )++-- | How a rule changes the value it moves.+data TransferScale v+    = Relabel  -- ^ Keep the value.+    | MulBy v  -- ^ Multiply by a positive finite coefficient.+    | DivBy v  -- ^ Divide by a positive finite coefficient.+    deriving (Eq, Ord, Show, Generic)++instance Binary v => Binary (TransferScale v)++instance Hashable v => Hashable (TransferScale v)++-- | A source pattern, target template and value operation.+data TransferRule v b = TransferRule+    { ruleFrom  :: b                -- ^ One-way matching pattern.+    , ruleTo    :: b                -- ^ Wildcards retain source coordinates.+    , ruleScale :: TransferScale v  -- ^ Value operation, validated at construction.+    } deriving (Eq, Ord, Show, Generic)++instance (Binary v, Binary b) => Binary (TransferRule v b)++instance (Hashable v, Hashable b) => Hashable (TransferRule v b)++-- | Validated, pairwise-disjoint rules, sorted by source pattern.+-- No 'Semigroup' instance: combine 'rulesToList' values and validate again.+-- Serialize the list of rules and use 'mkTransferRules' after decoding;+-- decoding revalidates the list to preserve this type's invariant.+newtype TransferRules v b = TransferRules [TransferRule v b]+    deriving (Eq, Show, Generic)++instance (HatVal v, HatBaseClass b, Binary v, Binary b) => Binary (TransferRules v b) where+    put = put . rulesToList+    get = do+        rules <- get+        case mkTransferRules rules of+            Left failure    -> fail (show failure)+            Right validated -> pure validated++instance (Hashable v, Hashable b) => Hashable (TransferRules v b)++-- | A construction failure. The first invalid coefficient in input order+-- precedes overlap checks; overlaps report the first pair @(i,j)@, @i < j@.+data TransferRuleError v b+    = OverlappingRules (TransferRule v b) (TransferRule v b) -- ^ Including duplicates.+    | InvalidCoefficient (TransferRule v b)                -- ^ Zero, negative or non-finite.+    deriving (Eq, Show)++-- | A value operation produced a non-finite (or otherwise invalid) value.+data TransferApplyError v b+    = NonFiniteResult (TransferRule v b) v b -- ^ Rule, source value, source base.+    | NonFiniteBalance b                   -- ^ Closing base, normalized to Not.+    deriving (Show)++-- | Validate coefficients, reject all overlapping source patterns, and sort.+-- Matching is one-way: a wildcard in the ledger is a value, not a pattern.+-- Overlap uses wildcard substitution recursively, including nested tuples;+-- symmetric wildcard equality is insufficient. Complexity: O(r^2).+mkTransferRules :: (HatVal v, HatBaseClass b)+                => [TransferRule v b]+                -> Either (TransferRuleError v b) (TransferRules v b)+mkTransferRules rules = case find invalidCoefficient rules of+    Just rule -> Left (InvalidCoefficient rule)+    Nothing -> case find overlaps pairs of+        Just (first, second) -> Left (OverlappingRules first second)+        Nothing -> Right (TransferRules (sortOn ruleFrom rules))+  where+    invalidCoefficient rule = case ruleScale rule of+        Relabel -> False+        MulBy coefficient -> invalid coefficient+        DivBy coefficient -> invalid coefficient+    invalid coefficient = coefficient <= zeroValue || isErrorValue coefficient+    pairs = [(first, second) | first : rest <- tails rules, second <- rest]+    overlaps (first, second) =+        matches (ruleFrom first)+                (ignoreWildcard (ruleFrom first) (ruleFrom second))++-- | Extract the canonical list, sorted by 'ruleFrom'.+rulesToList :: TransferRules v b -> [TransferRule v b]+rulesToList (TransferRules rules) = rules++-- | Construct a value-preserving rule; validate with 'mkTransferRules'.+relabel :: b -> b -> TransferRule v b+relabel source target = TransferRule source target Relabel++-- | Construct a multiplication rule; the coefficient must be positive and finite.+scaleBy :: b -> b -> v -> TransferRule v b+scaleBy source target coefficient = TransferRule source target (MulBy coefficient)++-- | Construct a division rule. Division is not reciprocal multiplication:+-- the latter need not round the same way for floating-point values.+divideBy :: b -> b -> v -> TransferRule v b+divideBy source target coefficient = TransferRule source target (DivBy coefficient)++-- | Match only the pattern's wildcards, preserving literal ledger wildcards.+matches :: HatBaseClass b => b -> b -> Bool+matches patternBase entry = ignoreWildcard entry patternBase == entry++-- | Generate cancellation and destination entries, without the input ledger.+-- Input values must satisfy the ordinary non-negative, finite posting contract.+-- 'Relabel'-only rules cannot fail. Scaled overflow returns 'NonFiniteResult',+-- and no partial result is returned. Source HatNot postings are unmatched.+-- A relabel to the identical base generates nothing; a zero scaled value+-- generates only the cancellation. No implicit @bar@ or legacy one-to-one+-- map is used. Complexity: O(s*r), with linear rule lookup per posting.+transferEntries :: (HatVal v, HatBaseClass b)+                => TransferRules v b+                -> Alg v b+                -> Either (TransferApplyError v b) (Alg v b)+transferEntries (TransferRules rules) = foldEntries step (Right Zero)+  where+    step result value source = do+        entries <- result+        additions <- apply value source+        pure (entries .+ additions)+    apply value source = case hat source of+        HatNot -> Right Zero+        _ -> case find (\rule -> matches (ruleFrom rule) source) rules of+            Nothing -> Right Zero+            Just rule -> generate rule value source+    generate rule value source+        | ruleScale rule == Relabel && target == source = Right Zero+        | isErrorValue moved = Left (NonFiniteResult rule value source)+        | isZeroValue moved = Right cancellation+        | otherwise = Right (cancellation .+ (moved :@ target))+      where+        target = ignoreWildcard source (ruleTo rule)+        moved = case ruleScale rule of+            Relabel -> value+            MulBy coefficient -> value * coefficient+            DivBy coefficient -> value / coefficient+        cancellation = value :@ revHat source++-- | The retained-earnings side selected by a closing account's PIMO direction.+data ClosingSide+    = ClosingKeep -- ^ IN: retain Hat/Not (revenue or contra cost).+    | ClosingFlip -- ^ OUT: reverse Hat/Not (cost or contra revenue).+    deriving (Eq, Ord, Show, Enum, Bounded, Generic)++instance Binary ClosingSide++instance Hashable ClosingSide++-- | Public closing classification used by the legacy final stock transfer.+-- Registry NoClose accounts, including NetIncome and NetLoss, are excluded.+closingSide :: AccountTitles -> Maybe ClosingSide+closingSide title = case accountSpec title of+    Nothing -> Nothing+    Just spec -> case asClosing spec of+        NoClose -> Nothing+        CloseByDivision -> case direction of+            IN -> Just ClosingKeep+            OUT -> Just ClosingFlip+            _ -> Nothing+  where+    direction+        | classifyAccountContra title = pimoFlip ordinaryDirection+        | otherwise = ordinaryDirection+    ordinaryDirection = pimoFromDivision (classifyAccountDivision title)++-- | Generate closing entries from each eligible base's exact net balance.+-- Supply only postings through the closing date. Hat and Not totals are+-- compared without a tolerance; their non-negative difference is closed.+-- This deliberately folds the source sequences (audit detail) per base,+-- but preserves separate target postings from distinct source accounts.+-- It does not call @bar@: small rounding residues can become closing entries.+-- All non-account axes are retained, and no note is attached.+-- Input values must satisfy the ordinary non-negative, finite posting contract.+-- Finite inputs normally yield 'Right'; 'Left' occurs only when a side's sum+-- exceeds the value type's range. Both side totals and their difference are+-- checked before generating postings, even when both totals compare equal.+-- 'NonFiniteBalance' reports the first base in ascending 'Ord' order after+-- normalizing Hat/Not to Not. No partial result or split balance is returned.+-- Balance collection is O(s log b), for s postings and b eligible bases;+-- output construction uses the ordinary algebra addition operation.+closingEntries :: (HatVal v, ExBaseClass b)+               => Alg v b -> Either (TransferApplyError v b) (Alg v b)+closingEntries = Map.foldlWithKey' close (Right Zero) . foldEntries collect Map.empty+  where+    collect balances value source = case (hat source, closingSide (getAccountTitle source)) of+        (Hat, Just _) -> Map.insertWith addTotals (toNot source) (value, zeroValue) balances+        (Not, Just _) -> Map.insertWith addTotals source (zeroValue, value) balances+        _ -> balances+    addTotals (hatValue, notValue) (hatTotal, notTotal) =+        (hatValue + hatTotal, notValue + notTotal)+    close result source (hatTotal, notTotal) = do+        entries <- result+        additions <- netEntries source hatTotal notTotal+        pure (entries .+ additions)+    netEntries source hatTotal notTotal+        | isErrorValue hatTotal || isErrorValue notTotal = Left (NonFiniteBalance source)+        | hatTotal == notTotal = Right Zero+        | hatTotal > notTotal = checkedPair source (hatTotal - notTotal) (toHat source)+        | otherwise = checkedPair source (notTotal - hatTotal) source+    checkedPair source value balanceBase+        | isErrorValue value = Left (NonFiniteBalance source)+        | otherwise = Right (closingPair value balanceBase)+    closingPair value source = case closingSide (getAccountTitle source) of+        Nothing -> Zero+        Just side ->+            let targetSource = case side of+                    ClosingKeep -> source+                    ClosingFlip -> revHat source+            in (value :@ revHat source)+                .+ (value :@ setAccountTitle targetSource RetainedEarnings)
src/ExchangeAlgebra/Assist.hs view
@@ -92,11 +92,11 @@ -- | All concrete account-title descriptions in 'Enum' order. -- -- >>> length allAccountInfos--- 235+-- 240 -- >>> take 1 (map aiTitle allAccountInfos) -- [Cash] -- >>> aiTitle (last allAccountInfos)--- DepositsReceivedFromOfficers+-- GoodsInTransit allAccountInfos :: [AccountInfo] allAccountInfos = mapMaybe describeAccount concreteAccountTitles
src/ExchangeAlgebra/Bookkeeping.hs view
@@ -31,7 +31,7 @@     === Design      * Every builder is constructed exclusively with the smart constructor-      @('.@')@, so a zero amount normalises to @Zero@ and a negative\/non-finite+      @('.@')@, so a zero amount normalizes to @Zero@ and a negative\/non-finite       amount is rejected by @('.@')@'s @error@ path. No implicit @bar@\/@compress@       is performed — builders only /generate/ new postings. @@ -83,8 +83,8 @@ import           ExchangeAlgebra.Value    (MoneyDecimal) import           GHC.Stack (HasCallStack) --- | Injection that tells a builder how to wrap a @(v'Hat', 'AccountTitles')@ pair--- into the concrete base @b@ in use. The caller supplies it once.+-- | Injection that tells a builder how to wrap a pair of v'Hat' and+-- 'AccountTitles' into the concrete base @b@ in use. The caller supplies it once. -- -- @ -- -- single-axis base (account title only):@@ -333,7 +333,7 @@        up mk amt expenseTitle    -- (借) <expense>     .+ up mk amt AccruedExpenses  -- (貸) 未払費用 --- | Reversing\/cancelling entry, a vocabulary alias for the Hat operation+-- | Reversing\/canceling entry, a vocabulary alias for the Hat operation -- @('.^')@ (lecture ch.20-21, 再振替仕訳\/訂正仕訳). This is the direct -- application of /Hat involution/: flipping Hat\/Not on every posting turns an -- entry into its exact reversal.@@ -419,7 +419,7 @@     .+ down mk amt Cash                          -- (貸) 現金  -- | Corporate income tax settlement at closing (lecture ch.23): book the total--- tax expense, credit the interim payment already made, and recognise the+-- tax expense, credit the interim payment already made, and recognize the -- unpaid balance. -- -- > (借) 法人税等   total   (貸) 仮払法人税等   interim@@ -580,9 +580,9 @@ -- -- === Example (#15 anchor: patent 55,000 \/ 10 yr, discovered in 2028) ----- * Patent cost 55,000, useful life 10 years → annual amortisation 5,500.--- * Error discovered in 2028: 2 prior years (2026, 2027) were not amortised.--- * Current-year amortisation 5,500 → expense (@AmortizationExpense@).+-- * Patent cost 55,000, useful life 10 years → annual amortization 5,500.+-- * Error discovered in 2028: 2 prior years (2026, 2027) were not amortized.+-- * Current-year amortization 5,500 → expense (@AmortizationExpense@). -- * Prior 2 years 11,000 → directly to @RetainedEarnings@ (前期修正). -- * Credit @Patent@ 16,500 total. --
src/ExchangeAlgebra/Consolidation/Worksheet.hs view
@@ -8,7 +8,7 @@ A consolidation worksheet is not an entity's journal. Its adjustments are therefore accepted as exchange-algebra elements, while this module checks that each adjustment is independently balanced before any aggregation takes place.-This prevents two malformed adjustments from cancelling each other only at the+This prevents two malformed adjustments from canceling each other only at the worksheet total.  The validated value retains source trial balances and adjustments separately.
src/ExchangeAlgebra/Convert.hs view
@@ -2,7 +2,7 @@ {-# LANGUAGE FlexibleContexts #-} {-# LANGUAGE OverloadedStrings #-} -- The alias table intentionally references the deprecated 'Commutation'--- constructor so that its legacy Japanese label ("通信費") is recognised and+-- constructor so that its legacy Japanese label ("通信費") is recognized and -- flagged as ambiguous against 'CommunicationExpenses'; silence the warning. {-# OPTIONS_GHC -Wno-deprecations #-} @@ -93,7 +93,7 @@ accountTable :: [(Text, [AccountTitles])] accountTable = collapse [ (normalizeTitle k, a) | (k, a) <- entries ]   where-    -- Group entries by normalised key, accumulating every account that key maps+    -- Group entries by normalized key, accumulating every account that key maps     -- to (so genuine collisions become ambiguous, not first-wins).     collapse kvs =         [ (k, L.nub as)@@ -122,7 +122,7 @@     aliasTitleOrder = CommunicationExpenses                     : L.delete CommunicationExpenses concreteAccountTitles --- | Normalise an account name for matching: case-fold, drop punctuation\/symbols+-- | Normalize an account name for matching: case-fold, drop punctuation\/symbols -- (keep only alphanumerics and spaces), and collapse internal whitespace to -- single spaces (also trimming). So @\"A\/R\"@ and @\"ar\"@ coincide, and -- @\"Accounts  Receivable\"@ matches @\"accounts receivable\"@. CJK characters
src/ExchangeAlgebra/Convert/Checked.hs view
@@ -424,7 +424,7 @@ type CertPosting v =     (Int, Text, v, Either ConvError Side, Either ConvError AccountTitles) --- Wildcard names have to be recognised here rather than delegated to the+-- Wildcard names have to be recognized here rather than delegated to the -- parsers: 'parseAccountTitle' and 'parseSide' reject the wildcard -- constructors by design (the /correct-by-construction/ guard documented in -- "ExchangeAlgebra.Convert"), so on the text path a wildcard is indistinguishable
src/ExchangeAlgebra/Convert/Csv.hs view
@@ -6,7 +6,7 @@ Description : Fixed-schema CSV reader for general journal postings.  A deliberately tiny, dependency-free (Text + scientific only) reader for a fixed-journal CSV schema, building on the pure normalisation\/parsing in+journal CSV schema, building on the pure normalization\/parsing in "ExchangeAlgebra.Convert". It is the read counterpart of the report\/ledger CSV writers in "ExchangeAlgebra.Write" (writing is /not/ handled here). @@ -120,7 +120,7 @@     traverse (rowNoted amount) keptHeader  -- | Split one line on commas and strip surrounding whitespace from each field.--- No quoting is recognised, so a comma inside a field always separates. An+-- No quoting is recognized, so a comma inside a field always separates. An -- empty line yields a single empty field, matching 'T.splitOn'. splitTrim :: Text -> [Text] splitTrim = map T.strip . T.splitOn ","
+ src/ExchangeAlgebra/Foundation.hs view
@@ -0,0 +1,138 @@+{- |+    Module     : ExchangeAlgebra.Foundation+    Copyright  : (c) Kaya Akagi. 2018-2026+    Maintainer : yakagika@icloud.com++    Released under the OWL license++    The redundant algebra itself, without any accounting vocabulary: the+    names that realize Definitions 1-6 of Akagi (2026), Appendix A+    (elements, bases, hat bases, the redundant algebra with its Hat, Bar,+    scalar and norm operations, and the base-generic projections and+    substitutions).++    Everything here is re-exported item by item from+    "ExchangeAlgebra.Algebra.Base.Element", "ExchangeAlgebra.Algebra.Base"+    and "ExchangeAlgebra.Algebra.Internal"; nothing is defined in this+    module, so a value built through this umbrella is the same type as one+    built through "ExchangeAlgebra.Algebra". What this umbrella deliberately+    leaves out is the accounting layer: 'ExchangeAlgebra.Accounting.ExBaseClass',+    account titles, sides, and transfers live in "ExchangeAlgebra.Accounting",+    and the account registry never appears here.++    Two notes on the surface:++    * t'Hat' has three constructors. v'Hat' and 'Not' are the two posting states+      of the paper (decrease / increase). 'HatNot' is the query wildcard+      (@'wildcard' :: t'Hat'@) used by 'proj' and by transfer patterns; it is+      not a third posting state and must not be used to build postings.+    * The laws of Definition 6 hold on the ℘-observation (the per-base+      multiset read through 'bar'); see the Haddock of 'mapBasePart' and+      'extendBy' for the raw / ℘ distinction.++    >>> import ExchangeAlgebra.Foundation+    >>> let x = 10 .@ Not :< Yen .+ 4 .@ Hat :< Yen :: Alg Double (HatBase CountUnit)+    >>> norm x+    14.0+    >>> norm (bar x)+    6.0+-}++module ExchangeAlgebra.Foundation+    ( -- * Definition 1: elements+      Element(..)+    , AxisDecompose(..)+    , (.#)+    , Name+    , Subject+    , CountUnit(..)+      -- * Definition 2: bases+    , BaseClass(..)+      -- * Definition 3: hat bases+    , Hat(..)+    , HatBaseClass(..)+    , HatBase(..)+      -- * Definition 4: value domain+    , HatVal(..)+    , Nearly(..)+    , isNearlyNum+    , nearlyEqScaled+      -- * Definitions 4-6: the redundant algebra+    , Alg(Zero, (:@), _val, _hatBase)+    , Redundant(..)+    , isZero+    , (.@)+    , (<@)+      -- ** Observation+    , vals+    , bases+    , toList+    , toASCList+    , foldEntries+    , foldEntriesToMap+      -- ** Construction+    , fromList+    , sigma+    , sigma2When+    , sigmaFromMap+    , unionsMerge+      -- ** Substitution and relabelling+    , map+    , mapPosting+    , mapMaybePosting+    , mapBasePart+    , extendBy+      -- ** Base-generic projection and decomposition+    , filter+    , proj+    , decBy+    , postFromNetBy+    ) where++import           Prelude hiding (map, filter)++import           ExchangeAlgebra.Algebra.Base.Element+                     ( Element(..)+                     , AxisDecompose(..)+                     , (.#)+                     , Name+                     , Subject+                     , CountUnit(..)+                     )+import           ExchangeAlgebra.Algebra.Base+                     ( BaseClass(..)+                     , Hat(..)+                     , HatBaseClass(..)+                     , HatBase(..)+                     )+import           ExchangeAlgebra.Algebra.Internal+                     ( HatVal(..)+                     , Nearly(..)+                     , isNearlyNum+                     , nearlyEqScaled+                     , Alg(Zero, (:@), _val, _hatBase)+                     , Redundant(..)+                     , isZero+                     , (.@)+                     , (<@)+                     , vals+                     , bases+                     , toList+                     , toASCList+                     , foldEntries+                     , foldEntriesToMap+                     , fromList+                     , sigma+                     , sigma2When+                     , sigmaFromMap+                     , unionsMerge+                     , map+                     , mapPosting+                     , mapMaybePosting+                     , mapBasePart+                     , extendBy+                     , filter+                     , proj+                     , decBy+                     , postFromNetBy+                     )
src/ExchangeAlgebra/Journal.hs view
@@ -82,8 +82,7 @@ import              Data.IntMap.Strict      (IntMap) import qualified    Data.HashSet            as HSet import              Data.HashSet            (HashSet)-import              Control.Parallel.Strategies (NFData)-import              Control.DeepSeq             (rnf)+import              Control.DeepSeq             (NFData, rnf) import qualified    Data.Set                as S import qualified    Data.List               as L import qualified    Data.Map.Strict         as M@@ -183,7 +182,7 @@ -- -- == Prefer an ADT note over @String@ ----- A note's /event/ axis is best modelled as a small enumeration (an ADT)+-- A note's /event/ axis is best modeled as a small enumeration (an ADT) -- rather than a @String@. A @String@ tag is a __stringly-typed semantic key__: -- the same literal must appear at the write site (@.| (\"trade\", t)@) and at -- every read site (@projWithNote [(\"trade\", t)]@), and a typo on either side@@ -422,19 +421,70 @@ ------------------------------------------------------------------ -- Show ------------------------------------------------------------------+-- | Render each non-blank note as the sum of its algebra entries followed by+-- one '(.|)'. A single group needs no parentheses because '(.+)' binds more+-- tightly than '(.|)'; multiple groups are parenthesized individually so the+-- result can be pasted back as an expression with the current fixities.+--+-- The blank note remains invisible when it is the only group. In a mixed+-- journal it is rendered explicitly, so every summand is one complete group.+--+-- >>> type ShowTest = Journal String Double (HatBase AccountTitles)+-- >>> (mempty :: ShowTest)+-- 0+-- >>> (5.00:@Not:<Cash .| plank :: ShowTest)+-- 5.00:@Not:<Cash+-- >>> one = 20.00:@Not:<Cash .+ 20.00:@Hat:<Deposits .| "N" :: ShowTest+-- >>> one+-- 20.00:@Hat:<Deposits .+ 20.00:@Not:<Cash .| "N"+-- >>> toMap (20.00:@Hat:<Deposits .+ 20.00:@Not:<Cash .| "N" :: ShowTest) == toMap one+-- True+-- >>> two = 10.00:@Hat:<Cash .| "M" :: ShowTest+-- >>> one .+ two+-- (10.00:@Hat:<Cash .| "M") .+ (20.00:@Hat:<Deposits .+ 20.00:@Not:<Cash .| "N")+-- >>> toMap ((10.00:@Hat:<Cash .| "M") .+ (20.00:@Hat:<Deposits .+ 20.00:@Not:<Cash .| "N") :: ShowTest) == toMap (one .+ two)+-- True+-- >>> blank = 5.00:@Not:<Cash .| plank :: ShowTest+-- >>> one .+ blank+-- (20.00:@Hat:<Deposits .+ 20.00:@Not:<Cash .| "N") .+ (5.00:@Not:<Cash .| "") instance (HatVal v, HatBaseClass b, Note n) => Show (Journal n v b) where-    show js-        | Map.null m = "0"-        | otherwise  = Map.foldrWithKey f "" m+    showsPrec d js =+        case groups of+            [] -> showString "0"+            [(k, a)]+                | isPlank k -> showsPrec d a+                | otherwise -> showParen (d > 2) (showsGroup k a)+            _ -> showParen (d > 3) (showsGroups groups)       where         m = toMap js-        f k a t-            | isPlank k = if t == "" then show a else t ++ " .+ " ++ show a-            | otherwise = foldr (\x y -> if y == ""-                                        then show x ++ ".|" ++ show k-                                        else y ++ " .+ " ++ show x ++ ".|" ++ show k)-                                t-                                (EA.toASCList a)+        groups = reverse $ Map.foldrWithKey collectGroup [] m++        collectGroup k a acc+            | not (isPlank k) && Prelude.null (EA.toASCList a) = acc+            | otherwise = (k, a) : acc++        showsGroups [] = id+        showsGroups [(k, a)] = showParen True (showsGroup k a)+        showsGroups ((k, a):rest) =+            showParen True (showsGroup k a)+            . showString " .+ "+            . showsGroups rest++        showsGroup k a =+            showsGroupAlg k a+            . showString " .| "+            . showsPrec 3 k++        showsGroupAlg k a+            | isPlank k = showsPrec 3 a+            | otherwise = showsAlgEntries (reverse (EA.toASCList a))++        showsAlgEntries [] = showString "0"+        showsAlgEntries [x] = showsPrec 3 x+        showsAlgEntries (x:xs) =+            showsPrec 3 x+            . showString " .+ "+            . showsAlgEntries xs ------------------------------------------------------------------  instance (HatVal v, HatBaseClass b, Note n) => Semigroup (Journal n v b) where@@ -449,7 +499,7 @@ -- >>> x = 20.00:@Not:<Cash .+ 20.00:@Hat:<Deposits .| "Withdrawal" :: Test -- >>> y = 10.00:@Hat:<Cash .+ 10.00:@Not:<Deposits .| "Deposits" :: Test -- >>> x .+ y--- 10.00:@Not:<Deposits.|"Deposits" .+ 10.00:@Hat:<Cash.|"Deposits" .+ 20.00:@Hat:<Deposits.|"Withdrawal" .+ 20.00:@Not:<Cash.|"Withdrawal"+-- (10.00:@Not:<Deposits .+ 10.00:@Hat:<Cash .| "Deposits") .+ (20.00:@Hat:<Deposits .+ 20.00:@Not:<Cash .| "Withdrawal") addJournal :: (HatVal v, HatBaseClass b, Note n)            => Journal n v b -> Journal n v b -> Journal n v b addJournal lhs rhs = appendMap (toMap rhs) lhs@@ -513,7 +563,7 @@ -- audited/exact path moved to t'ExchangeAlgebra.Value.MoneyDecimal'; see -- plans/in-progress/LAZY_EVAL_AUDIT.md and SELECTABLE_VALUE_TYPE_PLAN.md. ----- == Behaviour contract+-- == Behavior contract -- -- 'fromList' preserves the /multiset/ of postings exactly (no posting is added, -- dropped, or merged across bases that would otherwise be kept apart). When two@@ -533,7 +583,7 @@ -- >>> type Test = Journal String Double (HatBase AccountTitles) -- >>> x = [(1.00:@Hat:<Cash .| z) | z <- ["Loan Payment","Purchace Apple"]] :: [Test] -- >>> fromList x--- 1.00:@Hat:<Cash.|"Purchace Apple" .+ 1.00:@Hat:<Cash.|"Loan Payment"+-- (1.00:@Hat:<Cash .| "Purchace Apple") .+ (1.00:@Hat:<Cash .| "Loan Payment") fromList :: (HatVal v, HatBaseClass b, Note n)          => [Journal n v b] -> Journal n v b fromList = L.foldl' (.+) mempty@@ -715,7 +765,7 @@ -- >>> y = 20.00:@Not:<Cash .| "B" :: Test -- >>> z = 30.00:@Hat:<Cash .| "A" :: Test -- >>> insert z (x .+ y)--- 20.00:@Not:<Cash.|"B" .+ 30.00:@Hat:<Cash.|"A"+-- (20.00:@Not:<Cash .| "B") .+ (30.00:@Hat:<Cash .| "A") insert :: (HatVal v, HatBaseClass b, Note n)         => Journal n v b -> Journal n v b -> Journal n v b insert = replaceNotes@@ -732,7 +782,7 @@ -- >>> y = 2.00:@Hat:<Yen .+ 2.00:@Not:<Amount .| "dog"  :: Test -- >>> z = 3.00:@Hat:<Yen .+ 3.00:@Not:<Amount .| "fish" :: Test -- >>> projWithNote ["dog","cat"] (x .+ y .+ z)--- 1.00:@Not:<Amount.|"cat" .+ 1.00:@Hat:<Yen.|"cat" .+ 2.00:@Not:<Amount.|"dog" .+ 2.00:@Hat:<Yen.|"dog"+-- (1.00:@Not:<Amount .+ 1.00:@Hat:<Yen .| "cat") .+ (2.00:@Not:<Amount .+ 2.00:@Hat:<Yen .| "dog") projWithNote :: (HatVal v, HatBaseClass b, Note n)              => [n] -> Journal n v b -> Journal n v b projWithNote ns js@@ -758,7 +808,7 @@ -- >>> y = 2.00:@Not:<Yen .+ 2.00:@Hat:<Amount .| "dog"  :: Test -- >>> z = 3.00:@Hat:<Yen .+ 3.00:@Not:<Amount .| "fish" :: Test -- >>> projWithBase [Not:<Amount] (x .+ y .+ z)--- 3.00:@Not:<Amount.|"fish" .+ 1.00:@Not:<Amount.|"cat"+-- (3.00:@Not:<Amount .| "fish") .+ (1.00:@Not:<Amount .| "cat") projWithBase :: (HatVal v, HatBaseClass b, Note n)              => [b] -> Journal n v b -> Journal n v b {-# INLINE projWithBase #-}@@ -796,7 +846,7 @@ -- >>> y = 2.00:@Not:<Yen .+ 2.00:@Hat:<Amount .| "dog"  :: Test -- >>> z = 3.00:@Hat:<Yen .+ 3.00:@Not:<Amount .| "fish" :: Test -- >>> projWithNoteBase ["dog","fish"] [Not:<Amount] (x .+ y .+ z)--- 3.00:@Not:<Amount.|"fish"+-- 3.00:@Not:<Amount .| "fish" projWithNoteBase :: (HatVal v, HatBaseClass b, Note n)                  => [n] -> [b] -> Journal n v b -> Journal n v b {-# INLINE projWithNoteBase #-}@@ -898,10 +948,10 @@ -- >>> y = 20.00:@Hat:<Cash .| ("B", 1) :: Test -- >>> z = 30.00:@Not:<Cash .| ("A", 2) :: Test -- >>> filterByAxis 0 (NoteAxisKey "A") (x .+ y .+ z)--- 10.00:@Not:<Cash.|("A",1) .+ 30.00:@Not:<Cash.|("A",2)+-- (10.00:@Not:<Cash .| ("A",1)) .+ (30.00:@Not:<Cash .| ("A",2)) -- -- >>> filterByAxis 1 (NoteAxisKey (1 :: Int)) (x .+ y .+ z)--- 10.00:@Not:<Cash.|("A",1) .+ 20.00:@Hat:<Cash.|("B",1)+-- (10.00:@Not:<Cash .| ("A",1)) .+ (20.00:@Hat:<Cash .| ("B",1)) {-# INLINE filterByAxis #-} filterByAxis :: (HatVal v, HatBaseClass b, Note n)              => Int -> NoteAxisKey -> Journal n v b -> Journal n v b@@ -925,7 +975,7 @@ -- >>> x = 20.00:@Not:<Cash .+ 20.00:@Hat:<Deposits .| "Withdrawal" :: Test -- >>> y = 10.00:@Hat:<Cash .+ 10.00:@Not:<Deposits .| "Deposits" :: Test -- >>> gather "A" (x .+ y)--- 10.00:@Not:<Deposits.|"A" .+ 20.00:@Hat:<Deposits.|"A" .+ 20.00:@Not:<Cash.|"A" .+ 10.00:@Hat:<Cash.|"A"+-- 10.00:@Not:<Deposits .+ 20.00:@Hat:<Deposits .+ 20.00:@Not:<Cash .+ 10.00:@Hat:<Cash .| "A" gather :: (HatVal v, HatBaseClass b, Note n)        => n -> Journal n v b -> Journal n v b gather n js = (toAlg js) .| n
src/ExchangeAlgebra/Journal/Transfer.hs view
@@ -14,6 +14,25 @@      <https://repository.kulib.kyoto-u.ac.jp/dspace/bitstream/2433/82987/1/0809-7.pdf> +    This module provides the legacy transfer API. New code should import+    "ExchangeAlgebra.Journal.Transfer.Rule" qualified.++    The legacy tree-based transfer walker is correct only under all of these+    preconditions:++    (P1) Every @from@ pattern places wildcards in the same tuple positions.++    (P2) The @from@ patterns are pairwise non-overlapping.++    (P3) Ledger bases contain no wildcards.++    (P4) Base tuples are not nested.++    (P5) Value transformations do not return zero.++    Rules with mixed wildcard positions violate P1 and can make the tree+    search miss matching entries.+ -}  @@ -59,8 +78,10 @@   --- | Apply transfer transformations to each Note entry in a Journal.+-- | Apply legacy transfer transformations to each Note entry in a Journal. -- Wildcard portions within tuples are not transformed and retain their original values.+-- See the module header for the legacy API's preconditions. New code should+-- use qualified "ExchangeAlgebra.Journal.Transfer.Rule". -- -- Complexity: O(j * s) (j = number of Notes, s = number of scalar entries per Note) {-# INLINE transfer #-}@@ -68,6 +89,9 @@                       => Journal n v b -> TransTable v b -> Journal n v b transfer js tb = EJ.map (\x ->  EAT.transfer x tb) js +-- | Build a legacy Journal transfer from a list of rule triples.+-- See the module header for the legacy API's preconditions. New code should+-- use qualified "ExchangeAlgebra.Journal.Transfer.Rule". createTransfer :: (Note n, HatVal v, ExBaseClass b)                => [(b,b,(v -> v))] -> (Journal n v b -> Journal n v b) createTransfer tt = \ts -> transfer ts $ EAT.table tt@@ -84,6 +108,8 @@ -- an intermediate closing state, not input for reporting presentation.  New -- reporting code should derive the result from a validated before-closing -- trial balance with "ExchangeAlgebra.Reporting.Metric".+-- This is a legacy named transfer; see the module header for its preconditions.+-- New transfer code should use qualified "ExchangeAlgebra.Journal.Transfer.Rule". -- -- Complexity: O(s) (s = total number of scalar entries) incomeSummaryAccount :: (Note n, HatVal v, ExBaseClass b) => Journal n v b -> Journal n v b@@ -93,7 +119,9 @@                                 Debit  -> js .+ ((diff :@ (toNot wildcard) .~ NetLoss)   .| plank)                                 Side   -> js --- | Net income transfer (Journal version). Transfer NetIncome/NetLoss to RetainedEarnings for each Note.+-- | Legacy net income transfer (Journal version). Transfer NetIncome/NetLoss to RetainedEarnings for each Note.+-- See the module header for the legacy API's preconditions. New code should+-- use qualified "ExchangeAlgebra.Journal.Transfer.Rule". -- -- Complexity: O(j * s) (j = number of Notes, s = number of scalar entries per Note) netIncomeTransfer :: (Note n, HatVal v, ExBaseClass b) => Journal n v b -> Journal n v b@@ -101,42 +129,52 @@  -- ** Journalizing --- | Historical SNA/simulation gross-profit transfer (Journal version).+-- | Legacy SNA/simulation gross-profit transfer (Journal version). -- This delegates to the legacy fixed-list rule and is not a JGAAP subtotal.+-- See the module header for the legacy API's preconditions. New code should+-- use qualified "ExchangeAlgebra.Journal.Transfer.Rule". -- -- Complexity: O(j * s) grossProfitTransfer :: (Note n, HatVal v, ExBaseClass b) => Journal n v b -> Journal n v b grossProfitTransfer = EJ.map EAT.grossProfitTransfer --- | Historical SNA/simulation ordinary-profit transfer (Journal version).+-- | Legacy SNA/simulation ordinary-profit transfer (Journal version). -- The fixed list predates the JCCI chart and is not a JGAAP subtotal.+-- See the module header for the legacy API's preconditions. New code should+-- use qualified "ExchangeAlgebra.Journal.Transfer.Rule". -- -- >>> type Test = Journal String Double (HatBase (CountUnit, AccountTitles)) -- >>> x = 2279.0:@Not:<(Yen,Depreciation) .| "A" :: Test -- >>> y = 500475.0:@Not:<(Yen,InterestEarned) .| "B" :: Test -- >>> ExchangeAlgebra.Journal.Transfer.ordinaryProfitTransfer ( x .+ y)--- 2279.00:@Hat:<(Yen,OrdinaryProfit).|"A" .+ 500475.00:@Not:<(Yen,OrdinaryProfit).|"B"+-- (2279.00:@Hat:<(Yen,OrdinaryProfit) .| "A") .+ (500475.00:@Not:<(Yen,OrdinaryProfit) .| "B")  ordinaryProfitTransfer :: (Note n, HatVal v, ExBaseClass b) => Journal n v b -> Journal n v b ordinaryProfitTransfer = EJ.map EAT.ordinaryProfitTransfer --- | Retained earnings transfer (Journal version). Transfer OrdinaryProfit to RetainedEarnings for each Note.+-- | Legacy retained earnings transfer (Journal version). Transfer OrdinaryProfit to RetainedEarnings for each Note.+-- See the module header for the legacy API's preconditions. New code should+-- use qualified "ExchangeAlgebra.Journal.Transfer.Rule". -- -- Complexity: O(j * s) retainedEarningTransfer :: (Note n, HatVal v, ExBaseClass b) => Journal n v b -> Journal n v b retainedEarningTransfer = EJ.map EAT.retainedEarningTransfer --- | Apply the Algebra-level closing to every Note and then fold the Note axis+-- | Apply the legacy Algebra-level closing to every Note and then fold the Note axis -- onto the plank via the Journal's '(.-)'. The per-Note lift without folding is -- @EJ.map EAT.finalStockTransfer@.+-- See the module header for the legacy API's preconditions. New code should+-- use qualified "ExchangeAlgebra.Journal.Transfer.Rule". -- -- Complexity: O(j * s) finalStockTransferAggregated ::(Note n, HatVal v, ExBaseClass b) =>  Journal n v b -> Journal n v b finalStockTransferAggregated = (.-) . EJ.map finalStockTransferStep  -- | Compatibility name for 'finalStockTransferAggregated'.--- Its behaviour is unchanged: it closes each Note and folds the Note axis onto+-- Its behavior is unchanged: it closes each Note and folds the Note axis onto -- the plank.+-- This is a legacy named transfer; see the module header for its preconditions.+-- New code should use qualified "ExchangeAlgebra.Journal.Transfer.Rule". -- -- Complexity: O(j * s) finalStockTransfer ::(Note n, HatVal v, ExBaseClass b) =>  Journal n v b -> Journal n v b
+ src/ExchangeAlgebra/Journal/Transfer/Rule.hs view
@@ -0,0 +1,53 @@+{- |+Module      : ExchangeAlgebra.Journal.Transfer.Rule+Description : Note-preserving transfer entries and closing across notes.++Use a qualified import to distinguish these functions from the Algebra API:++> import qualified ExchangeAlgebra.Journal.Transfer.Rule as Transfer++Definition 9 and laws L1-L5 are documented in+"ExchangeAlgebra.Algebra.Transfer.Rule". Transfer lifts that operation over+notes; closing reads the combined ledger and returns an unannotated algebra+through 'Either'.+-}+module ExchangeAlgebra.Journal.Transfer.Rule+    ( transferEntries+    , closingEntries+    ) where++import qualified Data.HashMap.Strict as Map+import           ExchangeAlgebra.Algebra (Alg, HatVal, HatBaseClass, ExBaseClass)+import           ExchangeAlgebra.Algebra.Transfer.Rule (TransferRules, TransferApplyError)+import qualified ExchangeAlgebra.Algebra.Transfer.Rule as Rule+import           ExchangeAlgebra.Journal (Journal, Note, toMap, fromMap, toAlg)++-- | Generate additional entries under the same notes as their sources.+-- Each note is processed in the traversal order of 'toMap'. The first failure+-- aborts the whole operation; no partial Journal is returned. This order is+-- an implementation traversal, not a chronological ordering of notes.+-- Input posting values must be valid and finite. No @bar@ is applied.+transferEntries :: (Note n, HatVal v, HatBaseClass b)+                => TransferRules v b+                -> Journal n v b+                -> Either (TransferApplyError v b) (Journal n v b)+transferEntries rules journal = fromMap . Map.fromList+                             <$> traverse apply (Map.toList (toMap journal))+  where+    apply (note, algebra) = do+        entries <- Rule.transferEntries rules algebra+        pure (note, entries)++-- | Read net balances across all notes and return unannotated closing entries.+-- The input must include only postings through the closing date; 'toAlg'+-- does not select a period. Earlier periods must already have their closing+-- entries included. Attach the settlement note with @(.|)@ at the call site.+-- Source sequences are folded per base by the Algebra operation, without+-- a tolerance or implicit @bar@; small floating-point residues can remain.+-- Finite, non-negative inputs normally yield 'Right'; 'Left' occurs only+-- when a side's sum exceeds the value type's range. The Algebra operation+-- checks totals and differences and reports the first failing base in+-- ascending order, with Hat/Not normalized to Not. No partial result is returned.+closingEntries :: (Note n, HatVal v, ExBaseClass b)+               => Journal n v b -> Either (TransferApplyError v b) (Alg v b)+closingEntries = Rule.closingEntries . toAlg
+ src/ExchangeAlgebra/Render/Bookkeeping.hs view
@@ -0,0 +1,74 @@+{- |+    Module     : ExchangeAlgebra.Render.Bookkeeping+    Copyright  : (c) Kaya Akagi. 2018-2026+    Maintainer : yakagika@icloud.com++    Released under the OWL license++    Bookkeeping documents rendered from an algebra or a journal: balance+    sheet, profit and loss, journal, account ledgers, compound trial+    balance, the eight-column worksheet and the post-closing trial balance.+    Each document comes as a pure @…Rows@ layout and a @write…@ wrapper that+    serializes the rows through 'ExchangeAlgebra.Render.Csv.writeCSV'.++    Every name is re-exported unchanged from "ExchangeAlgebra.Write"; nothing+    is defined here. The row layouts are frozen by the+    @test/fixtures/write-rows-0510@ goldens, so the shim is behavior-+    identical to the original module by construction. Note that 'bsRows' and+    'plRows' are the legacy presentation (no per-title aggregation, credit-+    balance assets dropped from the sheet); the grouped presentation lives in+    "ExchangeAlgebra.Reporting.Presentation".++    >>> import ExchangeAlgebra.Algebra+    >>> let x = 100 .@ Not :< Cash .+ 100 .@ Not :< Sales :: Alg Double (HatBase AccountTitles)+    >>> balanceOf Cash x+    (Debit,100.0)+-}++module ExchangeAlgebra.Render.Bookkeeping+    ( -- * Balance sheet and profit and loss+      writeBS+    , bsRows+    , writePL+    , plRows+      -- * Journal and ledgers+    , writeJournal+    , journalRows+    , writeAccountOf+    , accountLedgerRows+    , writeAccountOfJournal+    , accountLedgerRowsJournal+      -- * Trial balances and closing documents+    , writeCompoundTrialBalance+    , compoundTrialBalanceRows+    , writeWorksheet+    , worksheetRows+    , writePostClosingTrialBalance+    , postClosingTrialBalanceRows+      -- * Helpers+    , balanceOf+    , tshow+    , toSameLength+    ) where++import           ExchangeAlgebra.Write+                     ( writeBS+                     , bsRows+                     , writePL+                     , plRows+                     , writeJournal+                     , journalRows+                     , writeAccountOf+                     , accountLedgerRows+                     , writeAccountOfJournal+                     , accountLedgerRowsJournal+                     , writeCompoundTrialBalance+                     , compoundTrialBalanceRows+                     , writeWorksheet+                     , worksheetRows+                     , writePostClosingTrialBalance+                     , postClosingTrialBalanceRows+                     , balanceOf+                     , tshow+                     , toSameLength+                     )
+ src/ExchangeAlgebra/Render/Csv.hs view
@@ -0,0 +1,25 @@+{- |+    Module     : ExchangeAlgebra.Render.Csv+    Copyright  : (c) Kaya Akagi. 2018-2026+    Maintainer : yakagika@icloud.com++    Released under the OWL license++    CSV serialization of text tables: 'writeCSV' (every cell quoted) and+    'csvTranspose' (transpose with blank padding). Both names are+    re-exported unchanged from "ExchangeAlgebra.Write"; this module only+    separates the file format from the bookkeeping layouts+    ("ExchangeAlgebra.Render.Bookkeeping") and the simulation dumps+    ("ExchangeAlgebra.Render.Simulation").++    >>> import qualified Data.Text as T+    >>> csvTranspose [[T.pack "a", T.pack "b"], [T.pack "c"]]+    [["a","c"],["b",""]]+-}++module ExchangeAlgebra.Render.Csv+    ( writeCSV+    , csvTranspose+    ) where++import           ExchangeAlgebra.Write (writeCSV, csvTranspose)
+ src/ExchangeAlgebra/Render/Simulation.hs view
@@ -0,0 +1,92 @@+{- |+    Module     : ExchangeAlgebra.Render.Simulation+    Copyright  : (c) Kaya Akagi. 2018-2026+    Maintainer : yakagika@icloud.com++    Released under the OWL license++    CSV and file dumps of simulation results. 'writeFuncResults' and+    'writeFuncResultsWithContext' stream function results as time-series CSV+    without requiring Chart. 'writeTermIO' and 'writeIOMatrix' are re-exported+    unchanged from "ExchangeAlgebra.Write". Spill-file restoration is not a+    rendering concern and stays in "ExchangeAlgebra.Simulate.Spill".+-}++module ExchangeAlgebra.Render.Simulation+    ( Header+    , writeFuncResults+    , writeFuncResultsWithContext+    , writeTermIO+    , writeIOMatrix+    ) where++import qualified Control.Monad as CM+import           Control.Monad.ST+import qualified Data.Text as T+import qualified Data.Text.IO as TIO+import           System.IO (IOMode(WriteMode), withFile)++import           ExchangeAlgebra.Simulate (StateTime)+import           ExchangeAlgebra.Write (writeTermIO, writeIOMatrix)++type Header = T.Text++-- | Build a context for each term, then evaluate multiple functions together and output to CSV.+-- By sharing each term's context, expensive preprocessing (e.g., termJournal, transfer) is reduced to once per term.+-- Uses streaming output, so memory usage does not depend on the number of terms.+--+-- Complexity: O(T * (cost(buildCtx) + |funcs| * cost(f)))+writeFuncResultsWithContext+  :: ( StateTime t+     , Show x+     , Num x+     )+  => (a RealWorld -> t -> ST RealWorld c)+  -> [(Header, c -> ST RealWorld x)]+  -> (t,t)+  -> a RealWorld+  -> FilePath+  -> IO ()+writeFuncResultsWithContext buildCtx funcs (tStart,tEnd) wld path = do+    withFile path WriteMode $ \h -> do+        TIO.hPutStrLn h (toCsvRow (T.pack "Time" : map fst funcs))+        CM.forM_ [tStart .. tEnd] $ \t -> do+            vals <- stToIO $ do+                ctx <- buildCtx wld t+                CM.forM funcs $ \(_, f) -> f ctx+            let row = T.pack (show t) : map (T.pack . show) vals+            TIO.hPutStrLn h (toCsvRow row)++-- | Output the results of given functions as CSV time series data.+-- Internally uses streaming output via 'writeFuncResultsWithContext'.+--+-- Complexity: O(T * |funcs| * cost(f))+writeFuncResults+  :: ( StateTime t+     , Show x+     , Num x+     )+  => [(Header,(a RealWorld -> t -> ST RealWorld x))]+  -> (t,t)+  -> a RealWorld+  -> FilePath+  -> IO ()+writeFuncResults funcs termRange wld path =+    writeFuncResultsWithContext+        (\_ t -> return t)+        (map (\(header, f) -> (header, \t -> f wld t)) funcs)+        termRange+        wld+        path++{-# INLINE toCsvRow #-}+toCsvRow :: [T.Text] -> T.Text+toCsvRow = T.intercalate (T.pack ",") . map escapeCsv++{-# INLINE escapeCsv #-}+escapeCsv :: T.Text -> T.Text+escapeCsv t+    | T.any isSpecial t = T.concat [T.pack "\"", T.replace (T.pack "\"") (T.pack "\"\"") t, T.pack "\""]+    | otherwise         = t+  where+    isSpecial c = c == ',' || c == '"' || c == '\n' || c == '\r'
src/ExchangeAlgebra/Reporting/Group.hs view
@@ -20,7 +20,7 @@ 'ExchangeAlgebra.Write.plRows') is its consumer. Placing it here rather than inside "ExchangeAlgebra.Reporting.Presentation" is forced by the type of the legacy writers: they are total, base-polymorphic functions-(@ExBaseClass b => Alg n b -> [[Text]]@), whereas @present@ is specialised to+(@ExBaseClass b => Alg n b -> [[Text]]@), whereas @present@ is specialized to @HatBase AccountTitles@, is gated by an opaque @ValidatedTrialBalance@, and answers in @Either@. Routing @bsRows@ through @present@ would therefore change it from a pure formatter into a partial,@@ -34,7 +34,7 @@ magnitude plus a direction flag. Stored and rendered magnitudes therefore stay in \(\mathbb{R}_0^+\), including for soft-invariant value types such as @MoneyDecimal@. A minus sign exists only in rendered text, never in a stored-t'RelativeAmount'.+value of t'RelativeAmount'.  === Block invariant @@ -294,7 +294,7 @@ -- A block is /active/ when one of its own contra titles carries non-zero gross -- activity, or when a nested block is active: a group with nothing to deduct is -- not a group, and leaving it inactive is what keeps output identical to the--- pre-amendment behaviour for charts that contain no contra posting. Testing+-- pre-amendment behavior for charts that contain no contra posting. Testing -- gross activity rather than the net balance also keeps a fully offset contra -- title inside its group instead of leaking one side into the ordinary rows. --
+ src/ExchangeAlgebra/Simulate/Analysis.hs view
@@ -0,0 +1,25 @@+{- |+    Module     : ExchangeAlgebra.Simulate.Analysis+    Copyright  : (c) Kaya Akagi. 2018-2026+    Maintainer : yakagika@icloud.com++    Released under the OWL license++    Ripple-effect analysis on input-coefficient matrices: the Leontief+    inverse and the truncated ripple sum. Both names are re-exported+    unchanged from "ExchangeAlgebra.Simulate"; this module only separates the+    analysis utilities from the state-space engine+    ("ExchangeAlgebra.Simulate.Engine").++    >>> import Data.Array.IO (newListArray, getElems, IOArray)+    >>> a <- newListArray ((1,1),(2,2)) [0,0,0,0] :: IO (IOArray (Int,Int) Double)+    >>> leontiefInverse a >>= getElems+    [1.0,0.0,0.0,1.0]+-}++module ExchangeAlgebra.Simulate.Analysis+    ( leontiefInverse+    , rippleEffect+    ) where++import           ExchangeAlgebra.Simulate (leontiefInverse, rippleEffect)
+ src/ExchangeAlgebra/Simulate/Engine.hs view
@@ -0,0 +1,83 @@+{- |+    Module     : ExchangeAlgebra.Simulate.Engine+    Copyright  : (c) Kaya Akagi. 2018-2026+    Maintainer : yakagika@icloud.com++    Released under the OWL license++    The state-space engine of "ExchangeAlgebra.Simulate" on its own: terms+    ('StateTime'), the per-variable update protocol ('Updatable',+    'UpdatePattern', the @ST@ wrappers 'UpdatableSTRef' \/ 'UpdatableSTArray'),+    events ('Event', 'eventAll'), the world type class 'StateSpace', and the+    runners ('runSimulation', 'runScenarios' and their spill variants).++    Every name is re-exported unchanged from "ExchangeAlgebra.Simulate", with+    the same export restrictions ('Updatable' exposes @unwrap@ and @Inner@,+    'StateSpace' exposes @event@ \/ @randomSeeds@ \/ @initT@ \/ @lastT@). The+    spill configuration and readers ('ExchangeAlgebra.Simulate.Spill.SpillOptions'+    and friends) are deliberately not re-exported here: import+    "ExchangeAlgebra.Simulate.Spill" for them. The ripple-effect utilities live+    in "ExchangeAlgebra.Simulate.Analysis" and the random helpers in+    "ExchangeAlgebra.Simulate.Random".+-}++module ExchangeAlgebra.Simulate.Engine+    ( -- * Terms+      StateTime+    , initTerm+    , lastTerm+    , nextTerm+    , prevTerm+      -- * Per-variable update protocol+    , UpdatePattern(..)+    , Updatable(unwrap, Inner)+    , initialize+    , updatePattern+    , copy+    , modify+    , update+    , InitVariables+    , UpdatableSTRef(..)+    , UpdatableSTArray(..)+    , modifyArray+      -- * Events+    , Event(..)+    , eventAll+      -- * World state+    , StateSpace(event, randomSeeds, initT, lastT)+    , initAll+    , updateAll+      -- * Runners+    , runSimulation+    , runSimulationWithSpill+    , runScenarios+    , runScenariosWithSpill+    ) where++import           ExchangeAlgebra.Simulate+                     ( StateTime+                     , initTerm+                     , lastTerm+                     , nextTerm+                     , prevTerm+                     , UpdatePattern(..)+                     , Updatable(unwrap, Inner)+                     , initialize+                     , updatePattern+                     , copy+                     , modify+                     , update+                     , InitVariables+                     , UpdatableSTRef(..)+                     , UpdatableSTArray(..)+                     , modifyArray+                     , Event(..)+                     , eventAll+                     , StateSpace(event, randomSeeds, initT, lastT)+                     , initAll+                     , updateAll+                     , runSimulation+                     , runSimulationWithSpill+                     , runScenarios+                     , runScenariosWithSpill+                     )
src/ExchangeAlgebra/Simulate/Lite.hs view
@@ -56,6 +56,9 @@     +--------------------------+----------------------------------+----------------------------------+     | read-only view           | read each ref where needed       | one 'gFreeze' = @w 'SnapT'@      |     +--------------------------+----------------------------------+----------------------------------++    | per-term observation     | bespoke callback                 | 'runLiteFold' /                  |+    |                          |                                  | 'runLiteWithPolicyObs'           |+    +--------------------------+----------------------------------+----------------------------------+     | per-agent step           | imperative @ST@ that may read     | pure @w 'SnapT' -> ... ->        |     |                          | /and write/ shared refs           | Journal@ (a /message/)         |     +--------------------------+----------------------------------+----------------------------------+@@ -145,13 +148,15 @@     , mkSimSpec       -- * Runner     , runLite+    , runLiteFold       -- * Policy-driven runner     , runLiteWithPolicy+    , runLiteWithPolicyObs     ) where  import           GHC.Generics import           Data.Kind                  (Type)-import           Control.Monad              (forM_, when)+import           Control.Monad              (foldM, forM_, when) import           Control.Monad.ST           (ST, runST, RealWorld, stToIO) import           Data.STRef                 (STRef, newSTRef, readSTRef, writeSTRef, modifySTRef') import           Data.Hashable              (hash)@@ -512,22 +517,46 @@         -> w InitT         -> (w SnapT -> r)         -> r-runLite spec wInit k = runST $ do+runLite spec wInit k = runLiteFold (\_ _ a -> a) () spec wInit (\_ w -> k w)++-- | Fold a read-only observer over the terms in ascending order, once per+-- term. The observer runs at the end of the BSP superstep sweep, after all+-- stages have committed and before the term-boundary 'Field' rules fire.+-- It receives a frozen snapshot and cannot change the live ledger.+--+-- Observation costs one additional 'gFreeze' per term, besides the per-stage+-- snapshots. The accumulator is lazy; observers may choose their own+-- strictness. The continuation receives the final accumulator first and the+-- final snapshot second, after the last term's 'Field' rules have fired.+-- An empty term range leaves the accumulator and initial world unchanged.+runLiteFold :: forall w t n v b acc r.+               ( forall s. LiteWorld w s+               , HatVal v, HatBaseClass b, Note n, Enum t, Ord t )+            => (t -> w SnapT -> acc -> acc)+            -> acc+            -> SimSpec w t n v b+            -> w InitT+            -> (acc -> w SnapT -> r)+            -> r+runLiteFold observe initial spec wInit k = runST $ do     wr <- gInitR wInit     let (from0, to0) = specTerms spec         terms        = enumFromThenToInclusive from0 to0         stages       = zip [0 ..] (specStages spec)-    forM_ (zip [0 ..] terms) $ \(termIx, t) -> do+    acc <- foldM (\a (termIx, t) -> do         forM_ stages $ \(stageIx, st) -> do             view <- gFreezeR wr             let msgs = runStage spec view t termIx stageIx st                 delta  = sigma msgs id :: Journal n v b             modifySTRef' (specLedger spec wr) (\acc -> acc EA..+ delta)+        snapshot <- gFreezeR wr+        let next = observe t snapshot a         -- term boundary: fire the Field rules exactly once per term, AFTER         -- all stages of the term have committed (BSP semantics, design S3).         gCommitR wInit wr+        pure next) initial (zip [0 ..] terms)     final <- gFreezeR wr-    pure (k final)+    pure (k acc final)   where     -- Pin the generic-traversal dictionaries at the @s@ chosen by 'runST'.     gInitR :: forall s. LiteWorld w s => w InitT -> ST s (w (RefT s))@@ -556,7 +585,7 @@ -- shared thunks, the RTS's duplicate-work suspension can re-enter its own -- blackhole and abort with a spurious @<<loop>>@ (observed intermittently at -- @-N4@; the thunk graph is acyclic — sequential evaluation never loops).--- Forcing one message first materialises the shared structure in a single+-- Forcing one message first materializes the shared structure in a single -- thread, so the sparks only evaluate agent-local work. Pure values: the -- result is unchanged (DET-2 asserts exact equality). runStage :: forall w t n v b.@@ -639,7 +668,50 @@     -> w InitT     -> (w SnapT -> r)     -> IO r-runLiteWithPolicy pol spec wInit k = do+runLiteWithPolicy = runLiteWithPolicyInternal Nothing++-- | Run under a t'LedgerPolicy' with one IO observation per term, in term+-- order. At the end of the BSP superstep sweep, all stages have committed;+-- observation precedes the 'Field' rules, compaction, retention and spill.+-- The observer receives a read-only snapshot and cannot change the live ledger.+-- The snapshot includes the resident history as well as the current term;+-- select the current term when streaming each posting exactly once.+--+-- Observation costs one additional 'gFreeze' per term, besides the per-stage+-- snapshots. 'runLiteWithPolicy' skips this additional freeze altogether.+-- The final continuation still receives the snapshot after all boundary work.+-- Observer exceptions propagate in 'IO'; an open spill handle is closed.+runLiteWithPolicyObs+    :: forall w t n v b r.+       ( forall s. LiteWorld w s+       , HatVal v, HatBaseClass b+       , HasTermAxis n, TermOf n ~ t+       , StateTime t+       , Binary.Binary t, Binary.Binary (Journal n v b) )+    => (t -> w SnapT -> IO ())+    -> LedgerPolicy+    -> SimSpec w t n v b+    -> w InitT+    -> (w SnapT -> r)+    -> IO r+runLiteWithPolicyObs observe = runLiteWithPolicyInternal (Just observe)++-- | Shared policy loop. An absent observer avoids allocating a term-end+-- snapshot on the legacy path without relying on compiler optimization.+runLiteWithPolicyInternal+    :: forall w t n v b r.+       ( forall s. LiteWorld w s+       , HatVal v, HatBaseClass b+       , HasTermAxis n, TermOf n ~ t+       , StateTime t+       , Binary.Binary t, Binary.Binary (Journal n v b) )+    => Maybe (t -> w SnapT -> IO ())+    -> LedgerPolicy+    -> SimSpec w t n v b+    -> w InitT+    -> (w SnapT -> r)+    -> IO r+runLiteWithPolicyInternal observer pol spec wInit k = do     let (from0, to0) = specTerms spec         terms        = zip [0 :: Int ..] (enumFromThenToInclusive from0 to0)         stages       = zip [0 :: Int ..] (specStages spec)@@ -650,7 +722,7 @@     -- term is written to disk at most once). 'Nothing' = nothing spilled yet.     spilledRef <- newIORef (Nothing :: Maybe t)     wr <- stToIO (gInitR wInit)-    let -- Run one full term (all stages, then Field rules). Mirrors 'runLite'.+    let -- Commit all stages before observation and the Field boundary rules.         runTerm :: Int -> t -> ST RealWorld ()         runTerm termIx t = do             forM_ stages $ \(stageIx, st) -> do@@ -658,7 +730,6 @@                 let msgs  = runStage spec view t termIx stageIx st                     delta = sigma msgs id :: Journal n v b                 modifySTRef' (specLedger spec wr) (\acc -> acc EA..+ delta)-            gCommitR wInit wr          -- Apply 'CompressClosedTerms' to entries strictly before term @t@.         compactClosed :: t -> ST RealWorld ()@@ -671,6 +742,12 @@     withMaybeSpillHandle (spillTo pol) $ \mh ->         forM_ terms $ \(termIx, t) -> do             stToIO (runTerm termIx t)+            case observer of+              Nothing      -> pure ()+              Just observe -> do+                snapshot <- stToIO (gFreezeR wr)+                observe t snapshot+            stToIO (gCommitR wInit wr)             stToIO (compactClosed t)             -- retention / spill at the term boundary             case window of
src/ExchangeAlgebra/Simulate/Network.hs view
@@ -16,14 +16,14 @@     A small, additive front-end that separates two concepts that the older     examples conflated into a single dense @N×N@ coefficient matrix: -      1. the __trade network__ (t'TradeNetwork') — /who may trade with whom/, a+      1. the __trade network__, t'TradeNetwork' — /who may trade with whom/, a          sparse directed relation; and-      2. the __input coefficients__ (t'InputCoefficients') — /the technology/,+      2. the __input coefficients__, t'InputCoefficients' — /the technology/,          a sparse map of per-edge coefficients @a_{ij}@.      In the dense-matrix style the support (non-zero cells) of the coefficient     matrix /was/ the trade relation, so sparsity was an accident of the data-    representation rather than a modelling choice. Splitting them lets a model+    representation rather than a modeling choice. Splitting them lets a model     pick its market structure (complete, @k@-regular, Erdős–Rényi, scale-free,     sectoral) independently of the coefficients, and lets the summation @@ -538,7 +538,7 @@  -- | A stochastic block network: each node carries a sector label, and an -- ordered pair @(i, j)@ (@i /= j@) becomes an edge with probability--- @p (sector i, sector j)@. Deterministic in the given 'StdGen'. Generalises+-- @p (sector i, sector j)@. Deterministic in the given 'StdGen'. Generalizes -- 'erdosRenyi' (a single block) and lets intra-\/inter-sector densities differ. -- -- >>> let label n = if n <= 2 then 'A' else 'B'@@ -912,7 +912,7 @@  -- | Largest-remainder allocation with per-recipient caps. Continuous weighted -- water-filling finds the cap-saturation threshold in one sorted pass, then a--- largest-remainder step integerises the result. @O(N log N)@.+-- largest-remainder step integerizes the result. @O(N log N)@. apportionCapped :: Int -> [(Int, Int, Double)] -> Map Int Int apportionCapped requested rows   | target <= 0 = M.fromList [ (key, 0) | (key, _, _) <- rows ]@@ -1147,8 +1147,8 @@       Left e    -> Left e       Right es  -> either (Left . show) Right (networkFromTable es) --- | Read a coefficient CSV file into a @(t'TradeNetwork', t'InputCoefficients')@--- pair. Combines parse and validation errors into the @Left@ string.+-- | Read a coefficient CSV file into a pair of a t'TradeNetwork' and+-- t'InputCoefficients'. Combines parse and validation errors into the @Left@ string. readCoefCsv :: FilePath -> IO (Either String (TradeNetwork Text, InputCoefficients Text Double)) readCoefCsv fp = do     txt <- TIO.readFile fp
src/ExchangeAlgebra/Simulate/Policy.hs view
@@ -73,7 +73,7 @@     ('policySpillOptions', 'restoreLedger'). The actual term-boundary application     of a policy in the BSP loop lives in "ExchangeAlgebra.Simulate.Lite"     (@runLiteWithPolicy@), and the classic @runSimulationWithSpill@ can be driven-    from a policy via 'policySpillOptions'. Nothing here changes the behaviour or+    from a policy via 'policySpillOptions'. Nothing here changes the behavior or     signatures of the existing spill API; it is a thin declarative front-end over     it. @@ -120,7 +120,7 @@ -- | How much of the ledger's term history is kept resident in memory. -- -- 'RetainAll' is the full audit trail (the default, equivalent to the classic--- engine's behaviour). @'RetainRecent' w@ keeps only the most recent @w@ terms+-- engine's behavior). @'RetainRecent' w@ keeps only the most recent @w@ terms -- resident; older terms are evicted at the term boundary (and, if 'spillTo' is -- set, written to disk first — see t'LedgerPolicy'). data Retention  = RetainAll | RetainRecent !Int@@ -156,7 +156,7 @@   } deriving (Eq, Show)  -- | The default policy: keep everything, spill nowhere, never compress. This is--- exactly the classic full-audit behaviour, so a run under 'defaultLedgerPolicy'+-- exactly the classic full-audit behavior, so a run under 'defaultLedgerPolicy' -- is observationally equal to one with no policy at all. -- -- >>> defaultLedgerPolicy
+ src/ExchangeAlgebra/Simulate/Random.hs view
@@ -0,0 +1,25 @@+{- |+    Module     : ExchangeAlgebra.Simulate.Random+    Copyright  : (c) Kaya Akagi. 2018-2026+    Maintainer : yakagika@icloud.com++    Released under the OWL license++    Random-number helpers used by simulations: Box-Muller normal variates+    ('normal', 'normal'') and generator advancement ('updateGen'). All three+    are re-exported unchanged from "ExchangeAlgebra.Simulate"; this module+    only separates them from the state-space engine+    ("ExchangeAlgebra.Simulate.Engine").++    >>> import System.Random (mkStdGen)+    >>> fst (normal' (5, 0) (mkStdGen 1)) :: Double+    5.0+-}++module ExchangeAlgebra.Simulate.Random+    ( normal+    , normal'+    , updateGen+    ) where++import           ExchangeAlgebra.Simulate (normal, normal', updateGen)
src/ExchangeAlgebra/Simulate/Visualize.hs view
@@ -37,8 +37,10 @@                                             ,writeFuncResultsWithContext) where  import              ExchangeAlgebra.Simulate-import qualified    Data.Text as T-import qualified    Data.Text.IO as TIO+import              ExchangeAlgebra.Render.Simulation+                    ( Header+                    , writeFuncResults+                    , writeFuncResultsWithContext ) import qualified    Data.List as L import              Graphics.Rendering.Chart.Easy            hiding ( (:<),(.~)) import              Graphics.Rendering.Chart.Backend.Cairo@@ -49,7 +51,6 @@ import qualified    Data.Vector.Unboxed.Mutable as VUM import              Data.Array.ST import qualified Data.Set as Set-import              System.IO (IOMode(WriteMode), withFile)  type Title          = String type FileName       = String@@ -507,65 +508,3 @@       , _font_weight = FontWeightBold       } --type Header = T.Text---- | Build a context for each term, then evaluate multiple functions together and output to CSV.--- By sharing each term's context, expensive preprocessing (e.g., termJournal, transfer) is reduced to once per term.--- Uses streaming output, so memory usage does not depend on the number of terms.------ Complexity: O(T * (cost(buildCtx) + |funcs| * cost(f)))-writeFuncResultsWithContext-  :: ( StateTime t-     , Show x-     , Num x-     )-  => (a RealWorld -> t -> ST RealWorld c)-  -> [(Header, c -> ST RealWorld x)]-  -> (t,t)-  -> a RealWorld-  -> FilePath-  -> IO ()-writeFuncResultsWithContext buildCtx funcs (tStart,tEnd) wld path = do-    withFile path WriteMode $ \h -> do-        TIO.hPutStrLn h (toCsvRow (T.pack "Time" : map fst funcs))-        CM.forM_ [tStart .. tEnd] $ \t -> do-            vals <- stToIO $ do-                ctx <- buildCtx wld t-                CM.forM funcs $ \(_, f) -> f ctx-            let row = T.pack (show t) : map (T.pack . show) vals-            TIO.hPutStrLn h (toCsvRow row)---- | Output the results of given functions as CSV time series data.--- Internally uses streaming output via 'writeFuncResultsWithContext'.------ Complexity: O(T * |funcs| * cost(f))-writeFuncResults-  :: ( StateTime t-     , Show x-     , Num x-     )-  => [(Header,(a RealWorld -> t -> ST RealWorld x))]-  -> (t,t)-  -> a RealWorld-  -> FilePath-  -> IO ()-writeFuncResults funcs termRange wld path =-    writeFuncResultsWithContext-        (\_ t -> return t)-        (map (\(header, f) -> (header, \t -> f wld t)) funcs)-        termRange-        wld-        path--{-# INLINE toCsvRow #-}-toCsvRow :: [T.Text] -> T.Text-toCsvRow = T.intercalate (T.pack ",") . map escapeCsv--{-# INLINE escapeCsv #-}-escapeCsv :: T.Text -> T.Text-escapeCsv t-    | T.any isSpecial t = T.concat [T.pack "\"", T.replace (T.pack "\"") (T.pack "\"\"") t, T.pack "\""]-    | otherwise         = t-  where-    isSpecial c = c == ',' || c == '"' || c == '\n' || c == '\r'
src/ExchangeAlgebra/TrialBalance/Validation.hs view
@@ -13,7 +13,8 @@  Detection and acceptance are deliberately separate. 'trialBalanceFindings' always reports the facts it can observe; 'validateTrialBalance' applies a-t'TrialBalancePolicy' and hides the v'ValidatedTrialBalance' constructor. No+policy of type t'TrialBalancePolicy'. The module hides+the constructor v'ValidatedTrialBalance'. No finding performs a reclassification automatically. A caller must record and apply a transfer, then validate the resulting trial balance again.
src/ExchangeAlgebra/Value.hs view
@@ -8,7 +8,7 @@      Released under the OWL license -    Exact, non-negative decimal value type (t'MoneyDecimal') for use as the @v@+    Exact, non-negative decimal value type t'MoneyDecimal' for use as the @v@     parameter of @Alg v b@ / @Journal n v b@.      == Why this exists (DESIGN, 2026-06-06)@@ -44,10 +44,10 @@      The core algebra only adds/subtracts, which is exact for t'MoneyDecimal' and needs no     rounding. Rounding is only needed by /multiplication and division/ (tax ratios,-    proration, scalar product) at the point a monetary amount is /finalised/. Use+    proration, scalar product) at the point a monetary amount is /finalized/. Use     'bankersRound': it rounds half-to-even (the unbiased financial default; also GHC's     'Prelude.round' and IEEE-754's default mode). A ceiling variant ('ceilingRound') is-    provided for the previous @rounding = ceiling@ behaviour and for jurisdictions whose+    provided for the previous @rounding = ceiling@ behavior and for jurisdictions whose     rules differ. There is no single correct rule (e.g. Japanese consumption tax rounding     varies by company), so the rounding function is explicit and swappable. -}@@ -107,7 +107,7 @@     showValue (MoneyDecimal x) = show x  -- 'Binary'/'Hashable' are defined here (not orphan) because 'Data.Decimal' ships--- neither, and 'Alg'/t'Journal' serialisation and the binary spill path require+-- neither, and 'Alg'/t'Journal' serialization and the binary spill path require -- @Binary v@. Both go through the (places, mantissa) structure of t'Decimal'. instance Binary.Binary MoneyDecimal where     {-# INLINE put #-}@@ -156,7 +156,7 @@   -- All instances are coerced from the existing bare-'Double' instances   -- ('Nearly'/'HatVal' live in "ExchangeAlgebra.Algebra"; 'Binary'/'Hashable'/   -- 'NFData' come from the binary/hashable/deepseq packages), so t'MoneyDouble'-  -- is a zero-cost wrapper with identical numeric behaviour and 2-decimal+  -- is a zero-cost wrapper with identical numeric behavior and 2-decimal   -- 'showValue' formatting.   deriving newtype ( Eq, Ord, Show, Num, Fractional, Real, RealFrac                    , Nearly, HatVal, Hashable, NFData, Binary.Binary )@@ -171,7 +171,7 @@ -- many transactions does not drift the total upward the way half-up does. This is -- 'Prelude.round' applied per 'Data.Decimal.roundTo''. ----- Apply at the point a monetary amount is finalised after multiplication/division+-- Apply at the point a monetary amount is finalized after multiplication/division -- (tax, proration, scalar product). The core algebra (add/subtract) is exact and -- needs no rounding. bankersRound :: Word8 -> MoneyDecimal -> MoneyDecimal
src/ExchangeAlgebra/Write.hs view
@@ -44,6 +44,9 @@     , writeTermIO     , writeIOMatrix       -- * Spill / Restore+      --+      -- | The canonical import location is "ExchangeAlgebra.Simulate.Spill".+      -- This compatibility re-export is scheduled for removal in 0.6.0.0.     , restoreJournalFromBinarySpill     , restoreJournalFromBinarySpillChecked       -- * Helpers@@ -116,7 +119,7 @@     magnitude = tshow (RG.raMagnitude amount)  -- | Flatten presentation blocks into @(label, value)@ statement cells.--- Gross and deduction rows are labelled by their account title, subtotal and+-- Gross and deduction rows are labeled by their account title, subtotal and -- net rows by the group's label. -- -- Complexity: O(r) (r = number of rows in the given blocks)@@ -627,8 +630,8 @@ -- | Net a @(debit gross, credit gross)@ pair into a @(Side, magnitude)@ balance, -- reproducing 'diffRL' exactly. 'diffRL' compares @r = 'norm' . 'decR'@ (credit) -- against @l = 'norm' . 'decL'@ (debit) with the scale-aware tolerance, so the--- same comparison is applied here: near-equal sides report @(v'Side', 0)@,--- otherwise the larger side wins with the non-negative difference.+-- same comparison is applied here: near-equal sides report v'Side' with zero+-- magnitude, otherwise the larger side wins with the non-negative difference. -- -- Complexity: O(1). netGross :: (HatVal n) => (n, n) -> (Side, n)
+ test/Algebra/ProjWildcardSpec.hs view
@@ -0,0 +1,201 @@+{-# LANGUAGE ScopedTypeVariables #-}++-- | The @proj@ family matches wildcards one way: only the query's wildcards+-- act as a pattern, and a wildcard stored in a ledger base is an ordinary+-- value. The result must not depend on the shape of the ledger (a single+-- element or a 'Liner').+module Algebra.ProjWildcardSpec (runTests) where++import           Control.Monad (unless)+import qualified Data.List as List+import qualified Data.Map.Strict as Map+import           System.Exit (exitFailure)+import           Test.QuickCheck hiding (label)+import           ExchangeAlgebra.Algebra hiding (map, filter)+import qualified ExchangeAlgebra.Algebra as Algebra++-- | Account and unit coordinates; either axis may hold a ledger wildcard.+type TestBase = HatBase (AccountTitles, CountUnit)++type TestAlg = Alg Double TestBase++-- | Generated postings (ledger wildcards allowed) and a query set. Values are+-- small whole numbers, so every 'Double' sum below is exact.+data ProjCase = ProjCase [(Double, TestBase)] [TestBase]+    deriving (Show)++genTitle :: Gen AccountTitles+genTitle = frequency [(1, pure wildcard), (4, elements [Cash, Products, Sales])]++genUnit :: Gen CountUnit+genUnit = frequency [(1, pure wildcard), (4, elements [Yen, Amount, Dollar])]++genEntryBase :: Gen TestBase+genEntryBase = (:<) <$> elements [Hat, Not] <*> ((,) <$> genTitle <*> genUnit)++genQueryBase :: Gen TestBase+genQueryBase = (:<) <$> elements [Hat, Not, HatNot] <*> ((,) <$> genTitle <*> genUnit)++genProjCase :: Gen ProjCase+genProjCase = do+    count <- chooseInt (0, 12)+    entries <- vectorOf count ((,) <$> (fromIntegral <$> chooseInt (1, 1000)) <*> genEntryBase)+    queryCount <- chooseInt (1, 4)+    ProjCase entries <$> vectorOf queryCount genQueryBase++-- | The same generator restricted to concrete ledger bases.+genConcreteCase :: Gen ProjCase+genConcreteCase = do+    ProjCase entries queries <- genProjCase+    pure (ProjCase (filter (not . haveWildcard . snd) entries) queries)++-- | Reference predicate, written per axis and independent of the library's+-- 'ignoreWildcard': a query axis matches when it is a wildcard or equals the+-- entry axis. A ledger wildcard is matched only by a query wildcard.+oneWay :: TestBase -> TestBase -> Bool+oneWay (queryHat :< (queryTitle, queryUnit)) (entryHat :< (entryTitle, entryUnit)) =+    axis queryHat entryHat && axis queryTitle entryTitle && axis queryUnit entryUnit+  where+    axis :: Element a => a -> a -> Bool+    axis query entry = isWildcard query || query == entry++-- | The old symmetric predicate, for the concrete-ledger regression.+symmetric :: TestBase -> TestBase -> Bool+symmetric = (.==)++build :: [(Double, TestBase)] -> TestAlg+build entries = fromList [value :@ postingBase | (value, postingBase) <- entries]++-- | Raw postings keyed by the rendered base. 'HatBase' orders wildcards as+-- equal to anything, so the base itself cannot be the key here.+observe :: TestAlg -> Map.Map String [Double]+observe = Map.map List.sort+        . foldEntries (\result value postingBase ->+              Map.insertWith (++) (show postingBase) [value] result) Map.empty++selected :: (TestBase -> TestBase -> Bool) -> ProjCase -> [(Double, TestBase)]+selected match (ProjCase entries queries) =+    [entry | entry@(_, postingBase) <- entries, any (`match` postingBase) queries]++-- | Bar-netted norm of the selected entries, per base.+netNorm :: [(Double, TestBase)] -> Double+netNorm entries = sum (Map.elems (Map.map abs perBase))+  where+    perBase = Map.fromListWith (+)+        [ (show (base postingBase), if hat postingBase == Hat then negate value else value)+        | (value, postingBase) <- entries ]++propLedger :: ProjCase -> Bool+propLedger testCase@(ProjCase entries queries) =+    observe (proj queries (build entries)) == observe (build (selected oneWay testCase))++propSingle :: ProjCase -> Bool+propSingle (ProjCase entries queries) = all agrees entries+  where+    agrees entry@(value, postingBase) =+        observe (proj queries (value :@ postingBase))+            == observe (build (selected oneWay (ProjCase [entry] queries)))++propNetNorm :: ProjCase -> Bool+propNetNorm testCase@(ProjCase entries queries) =+    projNetNorm queries (build entries) == netNorm (selected oneWay testCase)+        && all single entries+  where+    single entry@(value, postingBase) =+        projNetNorm queries (value :@ postingBase)+            == netNorm (selected oneWay (ProjCase [entry] queries))++propConcreteRegression :: ProjCase -> Bool+propConcreteRegression testCase =+    selected oneWay testCase == selected symmetric testCase && propLedger testCase++assertTest :: String -> Bool -> IO ()+assertTest label success = do+    unless success $ do+        putStrLn ("[FAIL] " ++ label)+        exitFailure+    putStrLn ("[PASS] " ++ label)++quickProperty :: Testable property => String -> property -> IO ()+quickProperty label proposition = do+    result <- quickCheckWithResult stdArgs { maxSuccess = 500, chatty = False } proposition+    unless (isSuccess result) $ do+        putStrLn ("[FAIL] " ++ label ++ ": " ++ output result)+        exitFailure+    putStrLn ("[PASS] " ++ label)++-- | The reported table: cash carries no unit axis in the ledger.+testReportedTable :: IO ()+testReportedTable = do+    let cash = 10 :@ Not :< (Cash, wildcard) :: TestAlg+        both = cash .+ 3 :@ Not :< (Products, Yen)+        anyTitleYen = [Not :< (wildcard, Yen)]+        cashYen = [Not :< (Cash, Yen)]+        cashAny = [Not :< (Cash, wildcard)]+        products = 3 :@ Not :< (Products, Yen) :: TestAlg+    assertTest "proj: wildcard-title query skips ledger-wildcard unit (single)"+        (Algebra.isZero (proj anyTitleYen cash))+    assertTest "proj: wildcard-title query skips ledger-wildcard unit (Liner)"+        (observe (proj anyTitleYen both) == observe products)+    assertTest "proj: concrete query does not match a ledger wildcard (single)"+        (Algebra.isZero (proj cashYen cash))+    assertTest "proj: concrete query does not match a ledger wildcard (Liner)"+        (Algebra.isZero (proj cashYen both))+    assertTest "proj: query wildcard picks up the ledger wildcard (single)"+        (observe (proj cashAny cash) == observe cash)+    assertTest "proj: query wildcard picks up the ledger wildcard (Liner)"+        (observe (proj cashAny both) == observe cash)+    assertTest "projNetNorm: single element and Liner agree on a ledger wildcard"+        (projNetNorm cashYen cash == 0 && projNetNorm cashYen both == 0+            && projNetNorm cashAny cash == 10 && projNetNorm cashAny both == 10)+    assertTest "proj: projecting a projection is stable"+        (observe (proj cashYen (proj cashAny both)) == Map.empty)++-- | 'projByAccountTitle' follows the same one-way rule on the title axis.+testProjByAccountTitle :: IO ()+testProjByAccountTitle = do+    let noTitle = 7 :@ Not :< wildcard :: Alg Double (HatBase AccountTitles)+        cash = 10 :@ Not :< Cash+        ledger = noTitle .+ cash+        postings = List.sort . foldEntries (\result value postingBase ->+            (show postingBase, value) : result) []+    assertTest "projByAccountTitle: concrete title skips a ledger wildcard (single)"+        (Algebra.isZero (projByAccountTitle Cash noTitle))+    assertTest "projByAccountTitle: concrete title skips a ledger wildcard (Liner)"+        (postings (projByAccountTitle Cash ledger) == postings cash)+    assertTest "projByAccountTitle: wildcard title selects every entry"+        (postings (projByAccountTitle wildcard ledger) == postings ledger)++-- | 'Algebra.map' keeps a rewrite between a wildcard and a concrete coordinate+-- in both directions and in both ledger shapes.+testMapRewritesWildcardAxis :: IO ()+testMapRewritesWildcardAxis = do+    let cash = 10 :@ Not :< (Cash, wildcard) :: TestAlg+        cashYen = 10 :@ Not :< (Cash, Yen) :: TestAlg+        products = 3 :@ Not :< (Products, Amount) :: TestAlg+        setCashUnit unit entry@(value :@ (h :< (title, _)))+            | title == Cash = value :@ (h :< (title, unit))+            | otherwise     = entry+        setCashUnit _ entry = entry+    assertTest "map: wildcard axis rewritten to a concrete value (single)"+        (observe (Algebra.map (setCashUnit Yen) cash) == observe cashYen)+    assertTest "map: wildcard axis rewritten to a concrete value (Liner)"+        (observe (Algebra.map (setCashUnit Yen) (cash .+ products))+            == observe (cashYen .+ products))+    assertTest "map: concrete axis rewritten to the wildcard (Liner)"+        (observe (Algebra.map (setCashUnit wildcard) (cashYen .+ products))+            == observe (cash .+ products))++runTests :: IO ()+runTests = do+    testReportedTable+    testProjByAccountTitle+    testMapRewritesWildcardAxis+    quickProperty "proj: Liner result equals the one-way reference (ledger wildcards)"+        (forAll genProjCase propLedger)+    quickProperty "proj: single-element result equals the one-way reference"+        (forAll genProjCase propSingle)+    quickProperty "projNetNorm: equals the one-way reference for both shapes"+        (forAll genProjCase propNetNorm)+    quickProperty "proj: concrete ledgers keep the old symmetric result"+        (forAll genConcreteCase propConcreteRegression)
+ test/Golden/WriteRows.hs view
@@ -0,0 +1,436 @@+{-# LANGUAGE OverloadedStrings #-}++module Golden.WriteRows+    ( writeRowsFixtureDir+    , writeRowsFixtures+    , renderRows+    ) where++import qualified Data.HashMap.Strict as HM+import qualified Data.List as L+import           Data.Text (Text)+import qualified Data.Text as T+import           Data.Time (Day, fromGregorian)++import           ExchangeAlgebra+import           ExchangeAlgebra.Bookkeeping+import qualified ExchangeAlgebra.Journal as EJ+import           ExchangeAlgebra.Write+                     ( accountLedgerRows+                     , accountLedgerRowsJournal+                     , bsRows+                     , compoundTrialBalanceRows+                     , journalRows+                     , plRows+                     , postClosingTrialBalanceRows+                     , worksheetRows+                     )++type MinBase = HatBase AccountTitles+type MinTransaction = Alg MoneyDecimal MinBase+type ADBase = HatBase (AccountTitles, Day)+type ADTransaction = Alg MoneyDecimal ADBase++writeRowsFixtureDir :: FilePath+writeRowsFixtureDir = "test/fixtures/write-rows-0510"++baselineCommit :: Text+baselineCommit = "250cbf15d9663f163f98f0ce3650f057de80170d"++fixture :: Text -> [[Text]] -> Text+fixture description rows =+    "# write-rows-0510 " <> description+        <> "; schema 1; commit " <> baselineCommit <> "\n"+        <> renderRows rows++-- | Render rows as readable TSV, escaping cell content without using 'show'.+renderRows :: [[Text]] -> Text+renderRows = T.unlines . L.map (T.intercalate "\t" . L.map escapeCell)+  where+    escapeCell = T.replace "\n" "\\n"+               . T.replace "\t" "\\t"+               . T.replace "\\" "\\\\"++writeRowsFixtures :: [(FilePath, Text)]+writeRowsFixtures =+    [ ( "ebex6-compound-trial-balance.tsv"+      , fixture "compoundTrialBalanceRows ex6AllEntries"+          (compoundTrialBalanceRows ex6AllEntries)+      )+    , ( "ebex7-compound-trial-balance.tsv"+      , fixture "compoundTrialBalanceRows (foldr (.+) Zero (map snd ex7AllBalanced))"+          (compoundTrialBalanceRows (foldr (.+) Zero (L.map snd ex7AllBalanced)))+      )+    , ( "ebex8-compound-trial-balance.tsv"+      , fixture "compoundTrialBalanceRows (foldr (.+) Zero (map snd ex8SimpleBalanced))"+          (compoundTrialBalanceRows (foldr (.+) Zero (L.map snd ex8SimpleBalanced)))+      )+    , ( "ebex8-journal.tsv"+      , fixture "journalRows ex8CorrectionLedger ex8GetDay"+          (journalRows ex8CorrectionLedger ex8GetDay)+      )+    , ( "ebex8-account-ledger.tsv"+      , fixture "accountLedgerRows [Cash, AccountsReceivable, Sales] ex8CorrectionLedger ex8GetDay"+          (accountLedgerRows [Cash, AccountsReceivable, Sales]+              ex8CorrectionLedger ex8GetDay)+      )+    , ( "ebex8-account-ledger-journal.tsv"+      , fixture "accountLedgerRowsJournal [Cash, AccountsReceivable, Sales] ex8Journal"+          (accountLedgerRowsJournal [Cash, AccountsReceivable, Sales] ex8Journal)+      )+    , ( "ebex9-worksheet.tsv"+      , fixture "worksheetRows ex9PreAdjustment ex9Adjustments"+          (worksheetRows ex9PreAdjustment ex9Adjustments)+      )+    , ( "ebex9-post-closing-trial-balance.tsv"+      , fixture "postClosingTrialBalanceRows ex9AfterClosing"+          (postClosingTrialBalanceRows ex9AfterClosing)+      )+    , ( "ebex9-bs.tsv"+      , fixture "bsRows ex9AfterClosing" (bsRows ex9AfterClosing)+      )+    , ( "ebex9-pl.tsv"+      , fixture "plRows ex9PostAdjustment" (plRows ex9PostAdjustment)+      )+    ]++-- ebex6 第9-15章: 現金預金, 商品売買, 債権債務の全28仕訳 (元の順序を維持).+ex6OverShortOccur, ex6OverShortFound, ex6OverShortClose :: MinTransaction+ex6OverShortOccur =+       3000 .@ Not :< CashOverShort+    .+ 3000 .@ Hat :< Cash+ex6OverShortFound =+       2000 .@ Not :< CommunicationExpenses+    .+ 2000 .@ Hat :< CashOverShort+ex6OverShortClose =+       1000 .@ Not :< MiscellaneousLoss+    .+ 1000 .@ Hat :< CashOverShort++ex6PettyCashAdvance, ex6PettyCashReplenish, ex6Overdraft :: MinTransaction+ex6PettyCashAdvance =+       30000 .@ Not :< PettyCash+    .+ 30000 .@ Hat :< CurrentDeposits+ex6PettyCashReplenish =+       8000 .@ Not :< BusinessTrip+    .+ 5000 .@ Not :< CommunicationExpenses+    .+ 13000 .@ Hat :< CurrentDeposits+ex6Overdraft =+       70000 .@ Not :< Purchases+    .+ 40000 .@ Hat :< CurrentDeposits+    .+ 30000 .@ Not :< BankOverdraft++ex6Purchase, ex6PurchaseReturn, ex6Sale, ex6SalesReturn :: MinTransaction+ex6Purchase =+       120000 .@ Not :< Purchases+    .+ 120000 .@ Not :< AccountsPayable+ex6PurchaseReturn =+       20000 .@ Hat :< AccountsPayable+    .+ 20000 .@ Hat :< Purchases+ex6Sale =+       200000 .@ Not :< AccountsReceivable+    .+ 200000 .@ Not :< Sales+ex6SalesReturn =+       30000 .@ Hat :< Sales+    .+ 30000 .@ Hat :< AccountsReceivable++ex6AdvancePaid, ex6AdvanceReceived :: MinTransaction+ex6AdvancePaid =+       15000 .@ Not :< AdvancesPaid+    .+ 15000 .@ Hat :< Cash+ex6AdvanceReceived =+       25000 .@ Not :< Cash+    .+ 25000 .@ Not :< AdvancesReceived++ex6CreditSale, ex6CreditCollect :: MinTransaction+ex6CreditSale =+       96000 .@ Not :< CreditCardReceivable+    .+ 4000 .@ Not :< PaymentFees+    .+ 100000 .@ Not :< Sales+ex6CreditCollect =+       96000 .@ Not :< CurrentDeposits+    .+ 96000 .@ Hat :< CreditCardReceivable++ex6NotesReceivable, ex6NotesPayable, ex6ErReceivable :: MinTransaction+ex6NotesReceivable =+       80000 .@ Not :< NotesReceivable+    .+ 80000 .@ Not :< Sales+ex6NotesPayable =+       60000 .@ Not :< Purchases+    .+ 60000 .@ Not :< NotesPayable+ex6ErReceivable =+       50000 .@ Not :< ElectronicallyRecordedReceivable+    .+ 50000 .@ Hat :< AccountsReceivable++ex6ErObligation, ex6NotesLoanGiven, ex6NotesLoanTaken :: MinTransaction+ex6ErObligation =+       40000 .@ Hat :< AccountsPayable+    .+ 40000 .@ Not :< ElectronicallyRecordedObligations+ex6NotesLoanGiven =+       150000 .@ Not :< NotesLoansReceivable+    .+ 150000 .@ Hat :< Cash+ex6NotesLoanTaken =+       200000 .@ Not :< CurrentDeposits+    .+ 200000 .@ Not :< NotesLoansPayable++ex6PaymentOnBehalf, ex6DepositsReceived, ex6SuspensePayment :: MinTransaction+ex6PaymentOnBehalf =+       7000 .@ Not :< PaymentsOnBehalf+    .+ 7000 .@ Hat :< Cash+ex6DepositsReceived =+       180000 .@ Not :< WageExpenditure+    .+ 12000 .@ Not :< DepositsReceived+    .+ 168000 .@ Hat :< Cash+ex6SuspensePayment =+       40000 .@ Not :< SuspensePayments+    .+ 40000 .@ Hat :< Cash++ex6SuspensePaymentSettle, ex6SuspenseReceipt :: MinTransaction+ex6SuspensePaymentSettle =+       35000 .@ Not :< BusinessTrip+    .+ 5000 .@ Not :< Cash+    .+ 40000 .@ Hat :< SuspensePayments+ex6SuspenseReceipt =+       60000 .@ Not :< CurrentDeposits+    .+ 60000 .@ Not :< SuspenseReceipts++ex6SuspenseReceiptSettle, ex6OtherReceivable, ex6OtherPayable :: MinTransaction+ex6SuspenseReceiptSettle =+       60000 .@ Hat :< SuspenseReceipts+    .+ 60000 .@ Hat :< AccountsReceivable+ex6OtherReceivable =+       100000 .@ Not :< OtherReceivables+    .+ 100000 .@ Hat :< Fixtures+ex6OtherPayable =+       90000 .@ Not :< Fixtures+    .+ 90000 .@ Not :< OtherPayables++ex6AllEntries :: MinTransaction+ex6AllEntries =+       ex6OverShortOccur .+ ex6OverShortFound .+ ex6OverShortClose+    .+ ex6PettyCashAdvance .+ ex6PettyCashReplenish .+ ex6Overdraft+    .+ ex6Purchase .+ ex6PurchaseReturn .+ ex6Sale .+ ex6SalesReturn+    .+ ex6AdvancePaid .+ ex6AdvanceReceived+    .+ ex6CreditSale .+ ex6CreditCollect+    .+ ex6NotesReceivable .+ ex6NotesPayable+    .+ ex6ErReceivable .+ ex6ErObligation+    .+ ex6NotesLoanGiven .+ ex6NotesLoanTaken+    .+ ex6PaymentOnBehalf .+ ex6DepositsReceived+    .+ ex6SuspensePayment .+ ex6SuspensePaymentSettle+    .+ ex6SuspenseReceipt .+ ex6SuspenseReceiptSettle+    .+ ex6OtherReceivable .+ ex6OtherPayable++-- ebex7 第16-18章: 貸倒れ, 固定資産, 減価償却の仕訳.+ex7Mk :: MkBase MinBase+ex7Mk = (:<)++ex7WriteOffWithinAllowance, ex7WriteOffShortfall :: MinTransaction+ex7WriteOffWithinAllowance =+       40000 .@ Hat :< AllowanceForDoubtfulAccounts+    .+ 40000 .@ Hat :< AccountsReceivable+ex7WriteOffShortfall =+       50000 .@ Hat :< AllowanceForDoubtfulAccounts+    .+ 20000 .@ Not :< BadDebtLoss+    .+ 70000 .@ Hat :< AccountsReceivable++ex7WriteOffCurrentPeriod, ex7Recovery :: MinTransaction+ex7WriteOffCurrentPeriod =+       10000 .@ Not :< BadDebtLoss+    .+ 10000 .@ Hat :< AccountsReceivable+ex7Recovery =+       8000 .@ Not :< Cash+    .+ 8000 .@ Not :< RecoveryOfBadDebts++ex7AllowanceReplenish, ex7AllowanceReset :: MinTransaction+ex7AllowanceReplenish = allowanceReplenishmentEntry ex7Mk 30000 18000+ex7AllowanceReset = allowanceResetEntries ex7Mk 30000 18000++ex7Acquire, ex7SellWithGain, ex7SellWithLoss :: MinTransaction+ex7Acquire =+       520000 .@ Not :< Fixtures+    .+ 520000 .@ Hat :< CurrentDeposits+ex7SellWithGain =+       360000 .@ Hat :< AccumulatedDepreciation+    .+ 300000 .@ Not :< Cash+    .+ 600000 .@ Hat :< Fixtures+    .+ 60000 .@ Not :< GainOnSalesOfFixedAssets+ex7SellWithLoss =+       360000 .@ Hat :< AccumulatedDepreciation+    .+ 200000 .@ Not :< Cash+    .+ 40000 .@ Not :< LossOnSalesOfFixedAssets+    .+ 600000 .@ Hat :< Fixtures++ex7AnnualDepreciation :: MoneyDecimal+ex7AnnualDepreciation = 60000++ex7Indirect, ex7Direct, ex7Monthly :: MinTransaction+ex7Indirect = depreciationIndirectEntry ex7Mk ex7AnnualDepreciation+ex7Direct = depreciationDirectEntry ex7Mk ex7AnnualDepreciation Building+ex7Monthly = depreciationIndirectEntry ex7Mk (72000 * 6 `divDec` 12)+  where+    divDec a b = a / fromIntegral b++ex7AllBalanced :: [(String, MinTransaction)]+ex7AllBalanced =+    [ ("ex16_writeOffWithinAllowance", ex7WriteOffWithinAllowance)+    , ("ex16_writeOffShortfall", ex7WriteOffShortfall)+    , ("ex16_writeOffCurrentPeriod", ex7WriteOffCurrentPeriod)+    , ("ex16_recovery", ex7Recovery)+    , ("ex16_allowanceReplenish", ex7AllowanceReplenish)+    , ("ex16_allowanceReset", ex7AllowanceReset)+    , ("ex17_acquire", ex7Acquire)+    , ("ex17_sellWithGain", ex7SellWithGain)+    , ("ex17_sellWithLoss", ex7SellWithLoss)+    , ("ex18_indirect", ex7Indirect)+    , ("ex18_direct", ex7Direct)+    , ("ex18_monthly", ex7Monthly)+    ]++-- ebex8 第19-23章: 資本, 訂正仕訳, 経過勘定, 税の仕訳.+ex8Mk :: MkBase MinBase+ex8Mk = (:<)++ex8GetDay :: ADBase -> Day+ex8GetDay (_ :< (_, day)) = day++ex8D :: Integer -> Int -> Int -> Day+ex8D = fromGregorian++ex8WrongEntry, ex8CancelEntry, ex8CorrectEntry :: ADTransaction+ex8WrongEntry =+       45000 .@ Not :< (Cash, ex8D 2024 3 10)+    .+ 45000 .@ Not :< (Sales, ex8D 2024 3 10)+ex8CancelEntry = reversingEntry ex8WrongEntry+ex8CorrectEntry =+       45000 .@ Not :< (Cash, ex8D 2024 3 15)+    .+ 45000 .@ Hat :< (AccountsReceivable, ex8D 2024 3 15)++ex8CorrectionLedger :: ADTransaction+ex8CorrectionLedger = ex8WrongEntry .+ ex8CancelEntry .+ ex8CorrectEntry++ex8IssueStock, ex8Dividend, ex8PayDividend :: MinTransaction+ex8IssueStock =+       (200 * 5000) .@ Not :< CurrentDeposits+    .+ (200 * 5000) .@ Not :< CapitalStock+ex8Dividend =+       330000 .@ Hat :< RetainedEarnings+    .+ 300000 .@ Not :< UnpaidDividends+    .+ 30000 .@ Not :< LegalRetainedEarnings+ex8PayDividend =+       300000 .@ Hat :< UnpaidDividends+    .+ 300000 .@ Hat :< CurrentDeposits++ex8Prepaid, ex8Unearned, ex8AccruedRev, ex8AccruedExp :: MinTransaction+ex8Prepaid = prepaidExpenseEntry ex8Mk 12000 RentExpense+ex8Unearned = unearnedRevenueEntry ex8Mk 9000 RentalIncome+ex8AccruedRev = accruedRevenueEntry ex8Mk 6000 InterestEarned+ex8AccruedExp = accruedExpenseEntry ex8Mk 7500 InterestExpense++ex8Reversal, ex8ConsumptionTax, ex8CorpTaxInterim, ex8CorpTaxSettle :: MinTransaction+ex8Reversal = reversingEntry+    (ex8Prepaid .+ ex8Unearned .+ ex8AccruedRev .+ ex8AccruedExp)+ex8ConsumptionTax = consumptionTaxSettlementEntry ex8Mk 20000 35000+ex8CorpTaxInterim = corporateTaxInterimEntry ex8Mk 40000+ex8CorpTaxSettle = corporateTaxSettlementEntries ex8Mk 90000 40000++ex8SimpleBalanced :: [(String, MinTransaction)]+ex8SimpleBalanced =+    [ ("ex19_issueStock", ex8IssueStock)+    , ("ex19_dividend", ex8Dividend)+    , ("ex19_payDividend", ex8PayDividend)+    , ("ex21_prepaid", ex8Prepaid)+    , ("ex21_unearned", ex8Unearned)+    , ("ex21_accruedRev", ex8AccruedRev)+    , ("ex21_accruedExp", ex8AccruedExp)+    , ("ex21_reversal", ex8Reversal)+    , ("ex23_consumptionTax", ex8ConsumptionTax)+    , ("ex23_corpTaxInterim", ex8CorpTaxInterim)+    , ("ex23_corpTaxSettle", ex8CorpTaxSettle)+    ]++ex8Journal :: EJ.Journal String MoneyDecimal ADBase+ex8Journal = EJ.fromMap (HM.fromList+    [ ("20-1 wrong entry", ex8WrongEntry)+    , ("20-2 cancel entry", ex8CancelEntry)+    , ("20-3 correct entry", ex8CorrectEntry)+    ])++-- ebex9 第24-25章: 決算整理から財務諸表までの総合仕訳.+ex9Mk :: MkBase MinBase+ex9Mk = (:<)++ex9Opening :: MinTransaction+ex9Opening =+       500000 .@ Not :< Cash+    .+ 300000 .@ Not :< CurrentDeposits+    .+ 200000 .@ Not :< AccountsReceivable+    .+ 80000 .@ Not :< MerchandiseInventory+    .+ 600000 .@ Not :< Fixtures+    .+ 120000 .@ Not :< AccumulatedDepreciation+    .+ 4000 .@ Not :< AllowanceForDoubtfulAccounts+    .+ 150000 .@ Not :< AccountsPayable+    .+ 200000 .@ Not :< LoansPayable+    .+ 1000000 .@ Not :< CapitalStock+    .+ 206000 .@ Not :< RetainedEarnings++ex9T01, ex9T02, ex9T03, ex9T04, ex9T05 :: MinTransaction+ex9T01 = 400000 .@ Not :< Purchases .+ 400000 .@ Not :< AccountsPayable+ex9T02 = 900000 .@ Not :< AccountsReceivable .+ 900000 .@ Not :< Sales+ex9T03 = 500000 .@ Not :< Cash .+ 500000 .@ Hat :< AccountsReceivable+ex9T04 = 350000 .@ Hat :< AccountsPayable .+ 350000 .@ Hat :< CurrentDeposits+ex9T05 = 180000 .@ Not :< WageExpenditure .+ 180000 .@ Hat :< Cash++ex9T06, ex9T07, ex9T08, ex9T09, ex9T10 :: MinTransaction+ex9T06 = 120000 .@ Not :< RentExpense .+ 120000 .@ Hat :< Cash+ex9T07 = 40000 .@ Not :< Cash .+ 40000 .@ Not :< ReceiptFee+ex9T08 = 15000 .@ Not :< CommunicationExpenses .+ 15000 .@ Hat :< Cash+ex9T09 = 25000 .@ Not :< BusinessTrip .+ 25000 .@ Hat :< Cash+ex9T10 = 6000 .@ Not :< InterestExpense .+ 6000 .@ Hat :< Cash++ex9T11, ex9T12, ex9T13, ex9T14, ex9T15 :: MinTransaction+ex9T11 = 100000 .@ Not :< Fixtures .+ 100000 .@ Not :< OtherPayables+ex9T12 =+       3000 .@ Hat :< AllowanceForDoubtfulAccounts+    .+ 3000 .@ Hat :< AccountsReceivable+ex9T13 = 100000 .@ Not :< Cash .+ 100000 .@ Hat :< CurrentDeposits+ex9T14 = 8000 .@ Not :< SuppliesExpenses .+ 8000 .@ Hat :< Cash+ex9T15 = 12000 .@ Not :< UtilitiesExpense .+ 12000 .@ Hat :< Cash++ex9PeriodTransactions :: MinTransaction+ex9PeriodTransactions =+       ex9T01 .+ ex9T02 .+ ex9T03 .+ ex9T04 .+ ex9T05 .+ ex9T06+    .+ ex9T07 .+ ex9T08 .+ ex9T09 .+ ex9T10 .+ ex9T11 .+ ex9T12+    .+ ex9T13 .+ ex9T14 .+ ex9T15++ex9PreAdjustment :: MinTransaction+ex9PreAdjustment = ex9Opening .+ ex9PeriodTransactions++ex9AdjCOGS, ex9AdjDepreciation, ex9AdjAllowance, ex9AdjPrepaid :: MinTransaction+ex9AdjCOGS = cogsAdjustmentEntries ex9Mk 80000 110000+ex9AdjDepreciation = depreciationIndirectEntry ex9Mk 70000+ex9AdjAllowance = allowanceReplenishmentEntry ex9Mk 7000 1000+ex9AdjPrepaid = prepaidExpenseEntry ex9Mk 30000 RentExpense++ex9Adjustments :: MinTransaction+ex9Adjustments = ex9AdjCOGS .+ ex9AdjDepreciation .+ ex9AdjAllowance .+ ex9AdjPrepaid++ex9PostAdjustment :: MinTransaction+ex9PostAdjustment = ex9PreAdjustment .+ ex9Adjustments++ex9NominalLedger :: MinTransaction+ex9NominalLedger = ExchangeAlgebra.filter isNominal ex9PostAdjustment+  where+    isNominal x = let division = (whatDiv . _hatBase) x+                  in division == Cost || division == Revenue++ex9IncomeSummary :: MinTransaction+ex9IncomeSummary = incomeSummaryAccount ex9NominalLedger++ex9AfterClosing :: MinTransaction+ex9AfterClosing = realLedger .+ netIncomeTransfer+    (  projByAccountTitle NetIncome ex9IncomeSummary+    .+ projByAccountTitle NetLoss ex9IncomeSummary+    )+  where+    realLedger = ExchangeAlgebra.filter isReal ex9PostAdjustment+    isReal x = let division = (whatDiv . _hatBase) x+               in division == Assets || division == Liability || division == Equity
test/Spec.hs view
@@ -48,8 +48,10 @@                      ( InitT, RefT, SnapT, HK                      , Field(..), carry, resetEach, updateEach                      , Stage, stage, stageFor, stageOf-                     , Par(..), SimSpec, mkSimSpec, runLite, runLiteWithPolicy )+                     , Par(..), SimSpec, mkSimSpec, runLite, runLiteFold+                     , runLiteWithPolicy, runLiteWithPolicyObs ) import qualified ExchangeAlgebra.Simulate.Policy as Policy+import qualified ExchangeAlgebra.Render.Simulation as RenderSimulation import           ExchangeAlgebra.Value    (MoneyDouble) import qualified ExchangeAlgebra.Write    as EW import           ExchangeAlgebra.Write@@ -67,13 +69,18 @@ import qualified Data.Binary         as Binary import qualified Data.Binary.Put     as BinaryPut import qualified Data.ByteString.Lazy as BL+import qualified Data.ByteString.Lazy.Char8 as BL8 import qualified Data.Text           as T import qualified Data.Text.IO        as TIO+import           Golden.WriteRows+import qualified Transfer.RuleSpec as TransferRuleSpec+import qualified Algebra.ProjWildcardSpec as ProjWildcardSpec import           Numeric             (showHex) import           Control.Monad       (forM_) import           Control.Monad.ST import           Data.Array.ST import           Data.STRef+import           Data.IORef          (newIORef, readIORef, modifyIORef') import           System.Exit         (exitFailure) import           System.IO           (IOMode(WriteMode), withFile) import           Data.Time           (Day, TimeOfDay(..), fromGregorian)@@ -123,8 +130,8 @@         roundTripped = L.map (Binary.decode . Binary.encode) titles         invalidTag = fromIntegral (fromEnum (maxBound :: AccountTitles) + 1)         invalidBytes = BinaryPut.runPut (BinaryPut.putWord16be invalidTag)-    assertEqual "AccountTitles Binary covers all 236 constructors"-        236 (L.length titles)+    assertEqual "AccountTitles Binary covers all 241 constructors"+        241 (L.length titles)     assertEqual "AccountTitles Binary Word16be roundtrip"         titles roundTripped     assertEqual "AccountTitles Binary rejects out-of-range Word16"@@ -132,6 +139,38 @@             Left _  -> True             Right _ -> False) +testPracticalAndManufacturingAccountTitles :: IO ()+testPracticalAndManufacturingAccountTitles = do+    let titles =+            [ EntertainmentExpenses+            , MeetingExpenses+            , NewspaperBooksExpenses+            , RawMaterials+            , GoodsInTransit+            ]+        divisions =+            [ Cost+            , Cost+            , Cost+            , Assets+            , Assets+            ]+    assertEqual "new account titles Binary roundtrip"+        titles (L.map (Binary.decode . Binary.encode) titles)+    assertEqual "new account titles whichDivision"+        divisions (L.map classifyAccountDivision titles)+    assertEqual "new account titles parse Japanese names and material alias"+        (L.map Right+            [ EntertainmentExpenses+            , MeetingExpenses+            , NewspaperBooksExpenses+            , RawMaterials+            , GoodsInTransit+            , RawMaterials+            ])+        (L.map EC.parseAccountTitle (L.map T.pack+            [ "交際費", "会議費", "新聞図書費", "原材料", "未着品", "材料" ]))+ -- ================================================================ -- AccountTitles classification exhaustiveness (Phase A) -- ================================================================@@ -396,6 +435,11 @@     , (ConsumptionTaxRefundReceivable, Assets, Debit, Current)     , (PropertyTaxPayable, Liability, Credit, Current)     , (DepositsReceivedFromOfficers, Liability, Credit, Current)+    , (EntertainmentExpenses, Cost, Debit, Other)+    , (MeetingExpenses, Cost, Debit, Other)+    , (NewspaperBooksExpenses, Cost, Debit, Other)+    , (RawMaterials, Assets, Debit, Current)+    , (GoodsInTransit, Assets, Debit, Current)     ]  testAccountTitleClassification :: IO ()@@ -493,7 +537,7 @@         (norm source - 3) (norm dropped)     assertEqual "Algebra.mapMaybePosting drop preserves remaining order"         (without droppedBase (EA.toList source)) (EA.toList dropped)-    assertEqual "Algebra.mapMaybePosting normalises zero values away"+    assertEqual "Algebra.mapMaybePosting normalizes zero values away"         (without zeroedBase (EA.toList source)) (EA.toList zeroed)  -- | Multi-pattern 'proj' uses __set__ semantics: a duplicated query selects the@@ -1046,7 +1090,7 @@     probe = 1 .@ Not :< title :: FinalStockProbe     actual = show (EAT.finalStockTransfer probe) --- | The pre-vocabulary fixture is frozen. The only permitted behavioural+-- | The pre-vocabulary fixture is frozen. The only permitted behavioral -- changes are the concrete Cost/Revenue accounts that the former SNA-era -- title case split omitted. Aggregate NetIncome/NetLoss remain explicit -- registry overrides and therefore do not occur in this list.@@ -1194,12 +1238,17 @@             , not (o > maxPinned && o < fromEnum (maxBound :: AccountTitles)) ]     assertEqual "vocab ordinal pin: new constructors sit between max pinned and wildcard"         [] misplaced-    assertEqual "vocab ordinal pin: Land 4a constructor ordinals and wildcard"-        [232, 233, 234, 235]+    assertEqual "vocab ordinal pin: appended constructor ordinals and wildcard"+        [232, 233, 234, 235, 236, 237, 238, 239, 240]         (L.map fromEnum             [ ConsumptionTaxRefundReceivable             , PropertyTaxPayable             , DepositsReceivedFromOfficers+            , EntertainmentExpenses+            , MeetingExpenses+            , NewspaperBooksExpenses+            , RawMaterials+            , GoodsInTransit             , AccountTitle             ])     -- concreteAccountTitles は wildcard 以外の全 constructor を被覆すること。@@ -1851,6 +1900,63 @@     assertEqual "CSV writeCSV empty cell" "\"\",\"x\"" (lns !! 0)     removeFile path +newtype FuncResultsWorld s = FuncResultsWorld (STRef s Int)++testWriteFuncResultsCsv :: IO ()+testWriteFuncResultsCsv = do+    let directPath = "/tmp/exchangealgebra_write_func_results.csv"+        contextPath = "/tmp/exchangealgebra_write_func_results_context.csv"+        emptyPath = "/tmp/exchangealgebra_write_func_results_empty.csv"+        headers = L.map T.pack ["plain", "a,b", "q\"x", "line\nbreak", "carriage\rreturn"]+        directFuncs =+            zip headers+                [ \_ t -> pure (t * 10 + 1 :: Int)+                , \_ t -> pure (t * 10 + 2 :: Int)+                , \_ t -> pure (t * 10 + 3 :: Int)+                , \_ t -> pure (t * 10 + 4 :: Int)+                , \_ t -> pure (t * 10 + 5 :: Int)+                ]+        contextFuncs =+            zip headers+                [ \t -> pure (t * 10 + 1 :: Int)+                , \t -> pure (t * 10 + 2 :: Int)+                , \t -> pure (t * 10 + 3 :: Int)+                , \t -> pure (t * 10 + 4 :: Int)+                , \t -> pure (t * 10 + 5 :: Int)+                ]+        expected = BL8.pack+            ( "Time,plain,\"a,b\",\"q\"\"x\",\"line\nbreak\",\"carriage\rreturn\"\n"+           ++ "1,11,12,13,14,15\n"+           ++ "2,21,22,23,24,25\n"+            )+        expectedHeader = BL8.pack+            "Time,plain,\"a,b\",\"q\"\"x\",\"line\nbreak\",\"carriage\rreturn\"\n"+        removeOutput path = do+            _ <- try (removeFile path) :: IO (Either SomeException ())+            pure ()++    forM_ [directPath, contextPath, emptyPath] removeOutput+    world@(FuncResultsWorld counter) <- stToIO (FuncResultsWorld <$> newSTRef 0)+    RenderSimulation.writeFuncResults directFuncs (1 :: Int, 2) world directPath+    RenderSimulation.writeFuncResultsWithContext+        (\(FuncResultsWorld ref) t -> modifySTRef' ref (+ 1) >> pure t)+        contextFuncs+        (1 :: Int, 2)+        world+        contextPath+    RenderSimulation.writeFuncResults directFuncs (2 :: Int, 1) world emptyPath++    directBytes <- BL.readFile directPath+    contextBytes <- BL.readFile contextPath+    emptyBytes <- BL.readFile emptyPath+    buildCount <- stToIO (readSTRef counter)+    assertEqual "writeFuncResults CSV bytes" expected directBytes+    assertEqual "writeFuncResultsWithContext CSV bytes" expected contextBytes+    assertEqual "writeFuncResults variants produce identical bytes" directBytes contextBytes+    assertEqual "writeFuncResults empty range writes only the header" expectedHeader emptyBytes+    assertEqual "writeFuncResultsWithContext builds one context per term" 2 buildCount+    forM_ [directPath, contextPath, emptyPath] removeOutput+ -- ================================================================ -- Legacy-generation writer output-pinning tests (design-review C7) --@@ -2218,7 +2324,7 @@  testAssistAllAccountInfos :: IO () testAssistAllAccountInfos = do-    assertEqual "Assist.allAccountInfos length" 235 (length Assist.allAccountInfos)+    assertEqual "Assist.allAccountInfos length" 240 (length Assist.allAccountInfos)     assertEqual "Assist.allAccountInfos follows concreteAccountTitles order"         EC.concreteAccountTitles (L.map Assist.aiTitle Assist.allAccountInfos)     forM_ Assist.allAccountInfos $ \info -> do@@ -2265,8 +2371,8 @@                 StatementDivision _ -> False                 _                   -> True             ]-    assertEqual "Land 1 metadata covers all 235 concrete titles"-        235 (L.length semantics)+    assertEqual "Land 1 metadata covers all 240 concrete titles"+        240 (L.length semantics)     assertEqual "Land 1 metadata rejects wildcard AccountTitle"         Nothing (Registry.accountSemantics AccountTitle)     assertEqual "Land 1 non-statement metadata is exactly the reviewed exception set"@@ -2402,8 +2508,8 @@             accountMetadataLand1Header                 (T.pack "LLM AccountInfo (title, roles, posting, divisionSemantics, homeSideSemantics, reportingEligibility, nameEn, nameJa, description)")             <> T.unlines (L.map accountMetadataLand1InfoRow Assist.allAccountInfos)-    assertEqual "Land 1 metadata fixture has 235 rows"-        235 (L.length (L.drop 1 (T.lines metadata)))+    assertEqual "Land 1 metadata fixture has 240 rows"+        240 (L.length (L.drop 1 (T.lines metadata)))     assertEqual "Land 1 metadata fixture" metadata expectedMetadata     assertEqual "Land 1 LLM AccountInfo fixture" info expectedInfo     assertEqual "Land 1 LLM suggestion fixture"@@ -2442,9 +2548,9 @@                                         (goldenEsc . Registry.asNameJa)                                         (Registry.accountSpec title))                                 assertEqual ("Land 1 registry description unchanged: " ++ show title)-                                    oldDesc (maybe T.empty+                                    oldDesc (legacyDescriptionSpelling title (maybe T.empty                                         (goldenEsc . Registry.asDescription)-                                        (Registry.accountSpec title))+                                        (Registry.accountSpec title)))                             _ -> pure ()                     _ -> do                         putStrLn ("[FAIL] missing Land 1 migration metadata: " ++ show title)@@ -2469,7 +2575,7 @@         [] (Assist.suggestAccounts (T.pack "zzzznomatch"))  -- ================================================================--- Land 1 registry: frozen pre-registry behaviour.+-- Land 1 registry: frozen pre-registry behavior. -- ================================================================  goldenCommit :: T.Text@@ -2690,8 +2796,16 @@ accountSemanticsInfoGolden :: T.Text accountSemanticsInfoGolden =     accountSemanticsHeader (T.pack "AccountInfo (title, division, homeSide, nameEn, nameJa, description)")-    <> T.unlines (L.map goldenInfoRow (L.take 232 Assist.allAccountInfos))+    <> T.unlines+        [ legacyDescriptionSpelling (Assist.aiTitle info) (goldenInfoRow info)+        | info <- L.take 232 Assist.allAccountInfos ] +-- The old baselines retain the pre-2026-09-23 en-US spelling for one description.+legacyDescriptionSpelling :: AccountTitles -> T.Text -> T.Text+legacyDescriptionSpelling EquityInEarningsOfInvestee =+    T.replace (T.pack "Recognized") (T.pack "Recognised")+legacyDescriptionSpelling _ = id+ accountSemanticsProjectionGolden :: T.Text accountSemanticsProjectionGolden =     accountSemanticsHeader (T.pack "projection flags for Not then Hat (currentAssets, fixedAssets, deferredAssets, currentLiability, fixedLiability, capitalStock, contraAssets, contra)")@@ -2764,6 +2878,14 @@         ]         changedTitles +testWriteRowsGolden :: IO ()+testWriteRowsGolden = do+    assertEqual "write-rows-0510 fixture count"+        10 (L.length writeRowsFixtures)+    forM_ writeRowsFixtures $ \(name, expected) -> do+        actualFile <- TIO.readFile (writeRowsFixtureDir ++ "/" ++ name)+        assertEqual ("write-rows-0510 fixture " ++ name) actualFile expected+ -- Land 2 (Definition 7 contra amendment) 以降: alias 解決だけが byte 一致 -- (parseAccountTitle は division 非依存)。semantics / info / suggest は -- 意図的差分を持つため, closed-diff test (testLand2*ClosedDiff) が引き継ぐ。@@ -2887,8 +3009,8 @@             , any (`T.isInfixOf` label) forbidden                 || T.any (\c -> isAscii c && isAlpha c) label             ]-    assertEqual "Land 4a asLabelJa covers all 235 concrete titles"-        235 (L.length labels)+    assertEqual "Land 4a asLabelJa covers all 240 concrete titles"+        240 (L.length labels)     assertEqual "Land 4a asLabelJa contains only cleaned Japanese account names"         ([] :: [(AccountTitles, T.Text)]) invalid @@ -3043,7 +3165,8 @@             assertEqual ("land2 info new desc literal: " ++ show t)                 (land2ExpectedDesc t) (newF L.!! 5)         | otherwise =-            assertEqual ("land2 info invariant: " ++ show t) oldLine newLine+            assertEqual ("land2 info invariant: " ++ show t)+                oldLine (legacyDescriptionSpelling t newLine)  -- suggest の閉じた差分: 変化した (追加/削除/変更) query は全て, 当該 2 科目の -- 旧/新 desc に対する token match rank の変化で説明できる。@@ -3062,6 +3185,14 @@             , let fs = T.splitOn (T.pack "\t") line             , fs L.!! 0 == T.pack (show t)             ]+        -- The 2026-09-23 spelling change is in the registry description used+        -- by goldenSuggestions, while Assist.aiDesc has a newer description.+        newFieldsOf EquityInEarningsOfInvestee =+            case Registry.accountSpec EquityInEarningsOfInvestee of+            Just spec -> [ T.pack "EquityInEarningsOfInvestee"+                         , Registry.asNameEn spec, Registry.asNameJa spec+                         , Registry.asDescription spec ]+            Nothing -> []         newFieldsOf t = case Assist.describeAccount t of             Just i  -> [ T.pack (show t), Assist.aiNameEn i, Assist.aiNameJa i, Assist.aiDesc i ]             Nothing -> []@@ -3074,12 +3205,15 @@         descTokensOf fields = case fields of             [_, _, _, desc] -> T.words desc             _               -> []+        -- Include the 2026-09-23 en-US description spelling change.+        changedDescriptions = EquityInEarningsOfInvestee : land2Contra         tokenMembershipChange q = L.or             [ (q `L.elem` descTokensOf (oldFieldsOf t))               /= (q `L.elem` descTokensOf (newFieldsOf t))-            | t <- land2Contra ]+            | t <- changedDescriptions ]         affected q = tokenMembershipChange q || L.or-            [ rank (oldFieldsOf t) q /= rank (newFieldsOf t) q | t <- land2Contra ]+            [ rank (oldFieldsOf t) q /= rank (newFieldsOf t) q+            | t <- changedDescriptions ]         diffQueries = L.nub             (  [ q | (q, old) <- M.toList oldMap, maybe True (/= old) (M.lookup q newMap) ]             ++ [ q | q <- M.keys newMap, not (M.member q oldMap) ] )@@ -4694,7 +4828,7 @@             (T.pack "Adjusted EBITDA") TB.NoBalance]         (RP._statementSubtotals (case RP.present labelledContext emptyValidated of             Right statements -> statements-            Left issues -> error ("labelled custom metric rejected: " ++ show issues)))+            Left issues -> error ("labeled custom metric rejected: " ++ show issues)))     let duplicateLabelContext = labelledContext             { RP._customMetricLabels = RP._customMetricLabels labelledContext                 ++ RP._customMetricLabels labelledContext@@ -4812,7 +4946,7 @@         | context <- contexts         , capability <- capabilities         ]-    assertEqual "posting gate: all 235 titles follow the closed matrix"+    assertEqual "posting gate: all 240 titles follow the closed matrix"         [ (context, title, ECC.postingAllowedIn context capability)         | context <- contexts         , title <- Registry.concreteAccountTitles@@ -4956,7 +5090,7 @@                     (ECC.PostingNotAllowed 0 NetIncome EngineGeneratedOnly                         ECC.OrdinaryJournal NE.:| []) NE.:| []) -> True             _ -> False)-    assertEqual "posting gate: certification honours closing context"+    assertEqual "posting gate: certification honors closing context"         True         (case ECC.certifyJournalTextIn ECC.ClosingProcess             [ (10 :: Int,@@ -4966,7 +5100,7 @@             ] of             ECC.FullyResolved _ -> True             _                   -> False)-    assertEqual "posting gate: certification honours engine context"+    assertEqual "posting gate: certification honors engine context"         True         (case ECC.certifyJournalTextIn ECC.EngineComputation             [ (12 :: Int,@@ -5274,6 +5408,38 @@     quickProp "P2c bar: idempotence holds under raw Eq" $         forAll genAlgN $ \x -> bar (bar x) == bar x +    -- extendBy (0.5.1.0 A1): the free extension in the redundant layer.+    let dup :: MoneyDecimal -> HatBase CountUnit -> NNAlg+        dup v b = (v .@ b) .+ (v .@ b)+        relabel :: (CountUnit -> CountUnit) -> MoneyDecimal -> HatBase CountUnit -> NNAlg+        relabel f v b = v .@ EA.merge (EA.hat b) (f (EA.base b))+    quickProp "P2c extendBy: (.+) homomorphism holds through per-base multisets" $+        forAll genAlgN $ \x -> forAll genAlgN $ \y ->+            observe (EA.extendBy dup (x .+ y) :: NNAlg)+                == observe ((EA.extendBy dup x .+ EA.extendBy dup y) :: NNAlg)+    quickProp "P2c extendBy: (:@) is the unit through per-base multisets" $+        forAll genAlgN $ \x -> observe (EA.extendBy (:@) x :: NNAlg) == observe x+    quickProp "P2c extendBy: mapBasePart is the relabelling special case" $+        forAll genAlgN $ \x ->+            observe (EA.mapBasePart (const Amount) x :: NNAlg)+                == observe (EA.extendBy (relabel (const Amount)) x :: NNAlg)+    quickProp "P2c extendBy: norm is the sum of the substituted norms" $+        forAll genAlgN $ \x -> norm (EA.extendBy dup x :: NNAlg) == 2 * norm x+    quickProp "P2c extendBy: substituting Zero everywhere yields Zero" $+        forAll genAlgN $ \x -> EA.isZero (EA.extendBy (\_ _ -> EA.Zero) x :: NNAlg)++    -- Raw counterexample for the unit law: a one-key Liner left by bar is+    -- rebuilt as a singleton (:@), which Eq distinguishes although ℘ agrees.+    let unitSource = (1 .@ (Not :< Yen))+            .+ (1 .@ (Hat :< Yen))+            .+ (2 .@ (Not :< Dollar)) :: NNAlg+        unitOneKey = bar unitSource+        unitRebuilt = EA.extendBy (:@) unitOneKey :: NNAlg+    assertEqual "P2c extendBy: unit counterexample has equal multisets"+        (observe unitOneKey) (observe unitRebuilt)+    assertEqual "P2c extendBy: unit fails under raw Eq for one-key Liner"+        False (unitRebuilt == unitOneKey)+ -- ================================================================ -- Journal-algebra axiom properties (Phase 1.5) -- ================================================================@@ -5832,6 +5998,116 @@              w0 = RuleW { rwLedger = carry mempty, rwPrice = updateEach 10 (* 2) }          in realToFrac (runLite spec2 w0 (norm . rwLedger))) +-- | T1: both observers visit each term once, including shifted and empty+-- ranges. Reuse the exact-decimal policy fixture without changing its stages.+testLiteObserverTerms :: IO ()+testLiteObserverTerms =+    forM_ [(1, 5), (3, 6), (4, 4), (4, 3)] $ \range@(lo, hi) -> do+        let spec = polSpec { Lite.specTerms = range }+            terms = runLiteFold (\t _ acc -> t : acc) [] spec polW0+                        (\acc _ -> reverse acc)+        assertEqual "Lite fold observer: term order and count" [lo .. hi] terms+        seen <- newIORef []+        _ <- runLiteWithPolicyObs (\t _ -> modifyIORef' seen (t :))+                 Policy.defaultLedgerPolicy spec polW0 (toMap . pwLedger)+        observed <- reverse <$> readIORef seen+        assertEqual "Lite IO observer: term order and count" [lo .. hi] observed++-- | T2: reuse MiniW's two stages with a changing price. Each saved snapshot+-- includes both current commits, no future posting and the pre-boundary price.+testLiteObserverBoundary :: IO ()+testLiteObserverBoundary = do+    let w0 = MiniW { mwLedger = carry mempty+                   , mwPrice  = updateEach 10 (* 2)+                   , mwTax    = carry 0.1 }+        snapshots = runLiteFold (\t w acc -> (t, w) : acc) [] miniSpec w0+                        (\acc _ -> reverse acc)+        check :: (Int, MiniW SnapT) -> IO ()+        check (t, w) = do+            let ledger = toMap (mwLedger w)+                price  = 10 * (2 ^ (t - 1)) :: MoneyDouble+                keys   = L.sort [(tag, u) | u <- [1 .. t], tag <- ["buy", "tax"]]+            assertEqual "Lite observer: all committed notes, no future notes"+                keys (L.sort (HM.keys ledger))+            assertEqual "Lite observer: price before Field update" price (mwPrice w)+            assertEqual "Lite observer: carried tax" 0.1 (mwTax w)+            assertNear "Lite observer: current buy stage committed"+                (realToFrac (30 * price))+                (maybe 0 (realToFrac . norm) (HM.lookup ("buy", t) ledger))+            assertNear "Lite observer: current final stage committed"+                (realToFrac (2 * price * realToFrac (mwTax w)))+                (maybe 0 (realToFrac . norm) (HM.lookup ("tax", t) ledger))+    forM_ snapshots check+    seen <- newIORef []+    finalPrice <- runLiteWithPolicyObs+        (\t w -> modifyIORef' seen ((t, w) :))+        Policy.defaultLedgerPolicy miniSpec w0 mwPrice+    ioSnapshots <- reverse <$> readIORef seen+    assertEqual "Lite IO observer: all boundaries saved" [1, 2, 3] (L.map fst ioSnapshots)+    forM_ ioSnapshots check+    assertEqual "Lite continuation: final Field update has fired" 80 finalPrice++-- | T3: final snapshots agree for all MiniW fields, and exact policy ledgers+-- agree under FullAudit and retention with separate spill files for each run.+testLiteObserverEquivalence :: IO ()+testLiteObserverEquivalence = do+    let w0 = MiniW { mwLedger = carry mempty+                   , mwPrice  = updateEach 10 (* 2)+                   , mwTax    = carry 0.1 }+        project w = (toMap (mwLedger w), mwPrice w, mwTax w)+        legacy = runLite miniSpec w0 id+        folded = runLiteFold (\_ _ a -> a) () miniSpec w0 (\_ w -> w)+    assertEqual "Lite fold: unchanged final snapshot" (project legacy) (project folded)+    full <- runLiteWithPolicy Policy.defaultLedgerPolicy miniSpec w0 project+    observed <- runLiteWithPolicyObs (\_ _ -> pure ())+                    Policy.defaultLedgerPolicy miniSpec w0 project+    assertEqual "Lite IO observer: unchanged full world" full observed+    forM_ [Policy.RetainAll, Policy.RetainRecent 2] $ \retention ->+        withTempSpill "observer_legacy" $ \oldPath ->+        withTempSpill "observer_new" $ \newPath -> do+            let policy path = Policy.defaultLedgerPolicy+                    { Policy.retain  = retention+                    , Policy.spillTo = Just path }+            old <- runLiteWithPolicy (policy oldPath) polSpec polW0 pwLedger+            new <- runLiteWithPolicyObs (\_ _ -> pure ())+                       (policy newPath) polSpec polW0 pwLedger+            assertEqual "Lite IO observer: unchanged final policy ledger"+                (toMap old) (toMap new)+            oldRestored <- Policy.restoreLedger oldPath old :: IO LedgerM+            newRestored <- Policy.restoreLedger newPath new :: IO LedgerM+            assertEqual "Lite IO observer: unchanged spill contents"+                (toMap oldRestored) (toMap newRestored)++-- | T4: retained snapshots overlap, so compare their concatenated entries as+-- a set. Also stream only each current term and independently restore the spill.+-- Reuse PolW, polSpec and the temporary-spill helper from the policy tests.+testLiteObserverStreamingSpill :: IO ()+testLiteObserverStreamingSpill = do+    full <- runLiteWithPolicy Policy.defaultLedgerPolicy polSpec polW0 pwLedger+    forM_ [0, 2] $ \window -> withTempSpill "observer_stream" $ \path -> do+        let policy = Policy.defaultLedgerPolicy+                { Policy.retain  = Policy.RetainRecent window+                , Policy.spillTo = Just path }+        seen <- newIORef []+        resident <- runLiteWithPolicyObs+            (\t w -> modifyIORef' seen ((t, pwLedger w) :))+            policy polSpec polW0 pwLedger+        snapshots <- reverse <$> readIORef seen+        let entries = L.nub (concatMap (HM.toList . toMap . snd) snapshots)+            expected = HM.toList (toMap full)+            streamed = sigma snapshots $ \(t, ledger) ->+                EJ.filterWithNote (\(_, u) _ -> u == t) ledger+        assertEqual "Lite streaming: observer term order" [1 .. 5] (L.map fst snapshots)+        assertEqual "Lite streaming: snapshot entry set equals FullAudit"+            True (length entries == length expected && all (`elem` entries) expected)+        assertEqual "Lite streaming: current-term output equals FullAudit exactly"+            (toMap full) (toMap streamed)+        assertEqual "Lite streaming: final resident window"+            [6 - window .. 5] (L.sort (L.map snd (HM.keys (toMap resident))))+        restored <- Policy.restoreLedger path resident :: IO LedgerM+        assertEqual "Lite streaming: spill plus resident ledger is lossless"+            (toMap full) (toMap restored)+ -- ================================================================ -- Simulate.Policy tests (Phase 4, feat/ledger-policy) --@@ -6295,7 +6571,7 @@ data MktTag = MktPlank | MktTrade | MktProduction | MktReport | MktClosing | MktCarryover   deriving (Show, Eq, Ord, Enum, Bounded, Generic) instance Hashable MktTag--- needed so the spill / runLiteWithPolicy window-transparency test can serialise+-- needed so the spill / runLiteWithPolicy window-transparency test can serialize -- a @Journal MktNote v b@ (derived structurally from Generic). instance Binary.Binary MktTag instance Note MktTag where@@ -6440,7 +6716,7 @@  -- (a) simple ≡ tuned, exactly, under MoneyDecimal (N=30, T=5). -- the redundant-algebra-correct "same result": net each note's Alg per base--- ('bar' drops the cancelled part and any zero-padding), keeping the Hat/Not+-- ('bar' drops the canceled part and any zero-padding), keeping the Hat/Not -- side. simple and tuned differ ONLY in seq redundancy (simple keeps the -- per-edge posting sequence; tuned pre-sums per base), so they are equal exactly -- after netting. (norm additivity already holds; this is the stronger per-base@@ -6689,7 +6965,10 @@  main :: IO () main = do+    TransferRuleSpec.runTests+    ProjWildcardSpec.runTests     testAccountTitlesBinary+    testPracticalAndManufacturingAccountTitles     testAccountTitleClassification     testReplaceNotesMatchesInsert     testMapPosting@@ -6742,6 +7021,7 @@     testCsvWriteCSV     testCsvWriteCSVWithQuotes     testCsvWriteCSVEmpty+    testWriteFuncResultsCsv     testWriteBSPinned     testWritePLPinned     testWriteJournalPinned@@ -6754,6 +7034,10 @@     testLiteGateEquivalence     testLiteFieldRules     testLiteBoundaryOncePerTerm+    testLiteObserverTerms+    testLiteObserverBoundary+    testLiteObserverEquivalence+    testLiteObserverStreamingSpill     testPolicyEquivalence     testPolicyWindowRoundTrip     testPolicyCompressClosed@@ -6790,6 +7074,7 @@     testAssistSuggestAccounts     testPostVocabGolden     testAccountSemanticsPrechangeGolden+    testWriteRowsGolden     testRegistryGolden     testJcciAccountNameCoverage     testAccountLabelsLand4a
+ test/Surface/Accounting.hs view
@@ -0,0 +1,601 @@+-- | Compile-time lock for the public names exported by+-- "ExchangeAlgebra.Accounting".+module Surface.Accounting+    ( AccountTitles+          ( Cash+          , Deposits+          , CurrentDeposits+          , Securities+          , InvestmentSecurities+          , InvestmentInAssociate+          , LongTermNationalBonds+          , ShortTermNationalBonds+          , Products+          , Machinery+          , Building+          , Vehicle+          , StockInvestment+          , EquipmentInvestment+          , LongTermLoansReceivable+          , AccountsReceivable+          , ShortTermLoansReceivable+          , ReserveDepositReceivable+          , Gold+          , GovernmentService+          , CapitalStock+          , RetainedEarnings+          , LongTermLoansPayable+          , ShortTermLoansPayable+          , LoansPayable+          , ReserveForDepreciation+          , DepositPayable+          , LongTermNationalBondsPayable+          , ShortTermNationalBondsPayable+          , ReserveDepositPayable+          , CentralBankNotePayable+          , Depreciation+          , AmortizationExpense+          , SalesCost+          , BusinessTrip+          , Commutation+          , UtilitiesExpense+          , RentExpense+          , AdvertisingExpense+          , DeliveryExpenses+          , SuppliesExpenses+          , MiscellaneousExpenses+          , WageExpenditure+          , InterestExpense+          , TaxesExpense+          , ConsumptionExpenditure+          , SubsidyExpense+          , CentralBankPaymentExpense+          , Purchases+          , NetIncome+          , ValueAdded+          , SubsidyIncome+          , NationalBondInterestEarned+          , DepositInterestEarned+          , GrossProfit+          , OrdinaryProfit+          , InterestEarned+          , ReceiptFee+          , RentalIncome+          , WageEarned+          , TaxesRevenue+          , CentralBankPaymentIncome+          , Sales+          , EquityInEarningsOfInvestee+          , NetLoss+          , PettyCash+          , NotesReceivable+          , ElectronicallyRecordedReceivable+          , CreditCardReceivable+          , NotesLoansReceivable+          , MerchandiseInventory+          , AdvancesPaid+          , PrepaidExpenses+          , AccruedRevenue+          , OtherReceivables+          , PaymentsOnBehalf+          , SuspensePayments+          , ConsumptionTaxPaid+          , PrepaidCorporateIncomeTaxes+          , Land+          , Fixtures+          , Patent+          , Trademark+          , Software+          , CashOverShort+          , AccountsPayable+          , NotesPayable+          , ElectronicallyRecordedObligations+          , NotesLoansPayable+          , BankOverdraft+          , AdvancesReceived+          , UnearnedRevenue+          , AccruedExpenses+          , OtherPayables+          , DepositsReceived+          , SuspenseReceipts+          , ConsumptionTaxReceived+          , AccruedConsumptionTax+          , AccruedCorporateIncomeTaxes+          , UnpaidDividends+          , AllowanceForDoubtfulAccounts+          , AccumulatedDepreciation+          , LegalRetainedEarnings+          , CumulativeTranslationAdjustment+          , ProvisionForDoubtfulAccounts+          , BadDebtLoss+          , LossOnSalesOfFixedAssets+          , LossOnSalesOfNotesReceivable+          , PaymentFees+          , MiscellaneousLoss+          , CorporateIncomeTaxes+          , CommunicationExpenses+          , GainOnSalesOfFixedAssets+          , RecoveryOfBadDebts+          , MiscellaneousIncome+          , ReversalOfAllowanceForDoubtfulAccounts+          , TimeDeposits+          , LoansReceivable+          , GiftCertificatesReceived+          , SecurityDepositsPaid+          , SuppliesOnHand+          , ContractAssets+          , IncomeTaxesRefundReceivable+          , WorkInProcess+          , DeferredTaxAssets+          , LeasedAssets+          , ToolsAndInstruments+          , ConstructionInProgress+          , Goodwill+          , SoftwareInProgress+          , LongTermPrepaidExpenses+          , DishonoredNotesReceivable+          , PrepaidPensionCost+          , NetDefinedBenefitAsset+          , DepositsInSpecialAccounts+          , Structures+          , LeaseholdRights+          , NonOperatingNotesReceivable+          , NonOperatingElectronicallyRecordedReceivable+          , RefundLiabilities+          , NonOperatingNotesPayable+          , NonOperatingElectronicallyRecordedObligations+          , BonusesPayable+          , AllowanceForRepairs+          , AllowanceForProductWarranties+          , AllowanceForBonuses+          , DeferredTaxLiabilities+          , LeaseObligations+          , GuaranteeDepositsReceived+          , AllowanceForRetirementBenefits+          , LongTermOtherPayables+          , NetDefinedBenefitLiability+          , StockSubscriptionDeposits+          , LegalCapitalSurplus+          , OtherCapitalSurplus+          , DividendEqualizationReserve+          , RepairFundReserve+          , ConstructionFundReserve+          , GeneralReserve+          , ValuationDifferenceOnOtherSecurities+          , NonControllingInterests+          , CapitalSurplus+          , EarnedSurplus+          , ServiceRevenue+          , OperatingRevenue+          , GainOnSalesOfSecurities+          , GainOnValuationOfSecurities+          , DividendsReceived+          , InterestOnSecurities+          , GainOnSalesOfInvestmentSecurities+          , InsuranceGain+          , GainOnBargainPurchase+          , ReversalOfAllowanceForRepairs+          , ReversalOfAllowanceForProductWarranties+          , GainOnDonationOfFixedAssets+          , GainOnNationalSubsidies+          , GainOnConstructionGrants+          , LandRentReceived+          , SalesRebates+          , CostOfServices+          , OperatingExpenses+          , InventoryShrinkageLoss+          , LossOnValuationOfMerchandise+          , Bonuses+          , RetirementBenefitExpenses+          , ProvisionForRepairs+          , ProvisionForBonuses+          , ProvisionForProductWarranties+          , ResearchAndDevelopmentExpenses+          , AmortizationOfGoodwill+          , AmortizationOfSoftware+          , AmortizationOfPatents+          , LeaseExpenses+          , IncorporationExpenses+          , StockIssuanceCosts+          , BusinessCommencementExpenses+          , DevelopmentExpenses+          , LossOnSalesOfElectronicallyRecordedReceivables+          , LossOnSalesOfReceivables+          , LossOnSalesOfSecurities+          , LossOnValuationOfSecurities+          , LossOnSalesOfInvestmentSecurities+          , LossOnFire+          , LossOnRetirementOfFixedAssets+          , LossOnReductionOfFixedAssets+          , AdditionalIncomeTaxesForPriorPeriods+          , RefundOfIncomeTaxes+          , PurchaseRebates+          , WelfareExpenses+          , MaintenanceExpenses+          , StatutoryWelfareExpenses+          , LandRentPaid+          , InsuranceExpense+          , RepairsExpense+          , StorageExpenses+          , MembershipFees+          , IncomeSummary+          , SuspenseAccount+          , ForeignExchangeGains+          , ForeignExchangeLosses+          , ContraAccountForGuaranteeObligations+          , GuaranteeObligations+          , IncomeTaxesAdjustment+          , BranchCurrentAccount+          , HeadOfficeCurrentAccount+          , NetIncomeAttributableToNCI+          , NetLossAttributableToNCI+          , TradingSecurities+          , HeldToMaturityBonds+          , SubsidiaryStocks+          , AffiliateStocks+          , AvailableForSaleSecurities+          , ConsumptionTaxRefundReceivable+          , PropertyTaxPayable+          , DepositsReceivedFromOfficers+          , EntertainmentExpenses+          , MeetingExpenses+          , NewspaperBooksExpenses+          , RawMaterials+          , GoodsInTransit+          , AccountTitle+          )+    , AccountDivision+          ( Assets+          , Equity+          , Liability+          , Cost+          , Revenue+          )+    , Side (Credit, Debit, Side)+    , FixedCurrent (Fixed, Current, Other)+    , PIMO (PS, IN, MS, OUT)+    , ExBaseClass+          ( getAccountTitle+          , setAccountTitle+          , (.~)+          , whatDiv+          , isContra+          , whatPIMO+          , whichSide+          , fixedCurrent+          )+    , AccountBase ((<=>))+    , switchSide+    , defaultSide+    , classifyAccountDivision+    , pimoFromDivision+    , pimoFlip+    , Exchange+          ( decR+          , decL+          , decP+          , decM+          , balance+          , diffRL+          )+    , projCredit+    , projDebit+    , projByAccountTitle+    , projCurrentAssets+    , projFixedAssets+    , projDeferredAssets+    , projCurrentLiability+    , projFixedLiability+    , projCapitalStock+    , projContraAssets+    , projContra+    , TransTable+    , TransTableParts+    , Size+    , isNullTable+    , table+    , (.->)+    , (|%)+    , createTransfer+    , transfer+    ) where++import           ExchangeAlgebra.Accounting+                     ( AccountTitles+                           ( Cash+                           , Deposits+                           , CurrentDeposits+                           , Securities+                           , InvestmentSecurities+                           , InvestmentInAssociate+                           , LongTermNationalBonds+                           , ShortTermNationalBonds+                           , Products+                           , Machinery+                           , Building+                           , Vehicle+                           , StockInvestment+                           , EquipmentInvestment+                           , LongTermLoansReceivable+                           , AccountsReceivable+                           , ShortTermLoansReceivable+                           , ReserveDepositReceivable+                           , Gold+                           , GovernmentService+                           , CapitalStock+                           , RetainedEarnings+                           , LongTermLoansPayable+                           , ShortTermLoansPayable+                           , LoansPayable+                           , ReserveForDepreciation+                           , DepositPayable+                           , LongTermNationalBondsPayable+                           , ShortTermNationalBondsPayable+                           , ReserveDepositPayable+                           , CentralBankNotePayable+                           , Depreciation+                           , AmortizationExpense+                           , SalesCost+                           , BusinessTrip+                           , Commutation+                           , UtilitiesExpense+                           , RentExpense+                           , AdvertisingExpense+                           , DeliveryExpenses+                           , SuppliesExpenses+                           , MiscellaneousExpenses+                           , WageExpenditure+                           , InterestExpense+                           , TaxesExpense+                           , ConsumptionExpenditure+                           , SubsidyExpense+                           , CentralBankPaymentExpense+                           , Purchases+                           , NetIncome+                           , ValueAdded+                           , SubsidyIncome+                           , NationalBondInterestEarned+                           , DepositInterestEarned+                           , GrossProfit+                           , OrdinaryProfit+                           , InterestEarned+                           , ReceiptFee+                           , RentalIncome+                           , WageEarned+                           , TaxesRevenue+                           , CentralBankPaymentIncome+                           , Sales+                           , EquityInEarningsOfInvestee+                           , NetLoss+                           , PettyCash+                           , NotesReceivable+                           , ElectronicallyRecordedReceivable+                           , CreditCardReceivable+                           , NotesLoansReceivable+                           , MerchandiseInventory+                           , AdvancesPaid+                           , PrepaidExpenses+                           , AccruedRevenue+                           , OtherReceivables+                           , PaymentsOnBehalf+                           , SuspensePayments+                           , ConsumptionTaxPaid+                           , PrepaidCorporateIncomeTaxes+                           , Land+                           , Fixtures+                           , Patent+                           , Trademark+                           , Software+                           , CashOverShort+                           , AccountsPayable+                           , NotesPayable+                           , ElectronicallyRecordedObligations+                           , NotesLoansPayable+                           , BankOverdraft+                           , AdvancesReceived+                           , UnearnedRevenue+                           , AccruedExpenses+                           , OtherPayables+                           , DepositsReceived+                           , SuspenseReceipts+                           , ConsumptionTaxReceived+                           , AccruedConsumptionTax+                           , AccruedCorporateIncomeTaxes+                           , UnpaidDividends+                           , AllowanceForDoubtfulAccounts+                           , AccumulatedDepreciation+                           , LegalRetainedEarnings+                           , CumulativeTranslationAdjustment+                           , ProvisionForDoubtfulAccounts+                           , BadDebtLoss+                           , LossOnSalesOfFixedAssets+                           , LossOnSalesOfNotesReceivable+                           , PaymentFees+                           , MiscellaneousLoss+                           , CorporateIncomeTaxes+                           , CommunicationExpenses+                           , GainOnSalesOfFixedAssets+                           , RecoveryOfBadDebts+                           , MiscellaneousIncome+                           , ReversalOfAllowanceForDoubtfulAccounts+                           , TimeDeposits+                           , LoansReceivable+                           , GiftCertificatesReceived+                           , SecurityDepositsPaid+                           , SuppliesOnHand+                           , ContractAssets+                           , IncomeTaxesRefundReceivable+                           , WorkInProcess+                           , DeferredTaxAssets+                           , LeasedAssets+                           , ToolsAndInstruments+                           , ConstructionInProgress+                           , Goodwill+                           , SoftwareInProgress+                           , LongTermPrepaidExpenses+                           , DishonoredNotesReceivable+                           , PrepaidPensionCost+                           , NetDefinedBenefitAsset+                           , DepositsInSpecialAccounts+                           , Structures+                           , LeaseholdRights+                           , NonOperatingNotesReceivable+                           , NonOperatingElectronicallyRecordedReceivable+                           , RefundLiabilities+                           , NonOperatingNotesPayable+                           , NonOperatingElectronicallyRecordedObligations+                           , BonusesPayable+                           , AllowanceForRepairs+                           , AllowanceForProductWarranties+                           , AllowanceForBonuses+                           , DeferredTaxLiabilities+                           , LeaseObligations+                           , GuaranteeDepositsReceived+                           , AllowanceForRetirementBenefits+                           , LongTermOtherPayables+                           , NetDefinedBenefitLiability+                           , StockSubscriptionDeposits+                           , LegalCapitalSurplus+                           , OtherCapitalSurplus+                           , DividendEqualizationReserve+                           , RepairFundReserve+                           , ConstructionFundReserve+                           , GeneralReserve+                           , ValuationDifferenceOnOtherSecurities+                           , NonControllingInterests+                           , CapitalSurplus+                           , EarnedSurplus+                           , ServiceRevenue+                           , OperatingRevenue+                           , GainOnSalesOfSecurities+                           , GainOnValuationOfSecurities+                           , DividendsReceived+                           , InterestOnSecurities+                           , GainOnSalesOfInvestmentSecurities+                           , InsuranceGain+                           , GainOnBargainPurchase+                           , ReversalOfAllowanceForRepairs+                           , ReversalOfAllowanceForProductWarranties+                           , GainOnDonationOfFixedAssets+                           , GainOnNationalSubsidies+                           , GainOnConstructionGrants+                           , LandRentReceived+                           , SalesRebates+                           , CostOfServices+                           , OperatingExpenses+                           , InventoryShrinkageLoss+                           , LossOnValuationOfMerchandise+                           , Bonuses+                           , RetirementBenefitExpenses+                           , ProvisionForRepairs+                           , ProvisionForBonuses+                           , ProvisionForProductWarranties+                           , ResearchAndDevelopmentExpenses+                           , AmortizationOfGoodwill+                           , AmortizationOfSoftware+                           , AmortizationOfPatents+                           , LeaseExpenses+                           , IncorporationExpenses+                           , StockIssuanceCosts+                           , BusinessCommencementExpenses+                           , DevelopmentExpenses+                           , LossOnSalesOfElectronicallyRecordedReceivables+                           , LossOnSalesOfReceivables+                           , LossOnSalesOfSecurities+                           , LossOnValuationOfSecurities+                           , LossOnSalesOfInvestmentSecurities+                           , LossOnFire+                           , LossOnRetirementOfFixedAssets+                           , LossOnReductionOfFixedAssets+                           , AdditionalIncomeTaxesForPriorPeriods+                           , RefundOfIncomeTaxes+                           , PurchaseRebates+                           , WelfareExpenses+                           , MaintenanceExpenses+                           , StatutoryWelfareExpenses+                           , LandRentPaid+                           , InsuranceExpense+                           , RepairsExpense+                           , StorageExpenses+                           , MembershipFees+                           , IncomeSummary+                           , SuspenseAccount+                           , ForeignExchangeGains+                           , ForeignExchangeLosses+                           , ContraAccountForGuaranteeObligations+                           , GuaranteeObligations+                           , IncomeTaxesAdjustment+                           , BranchCurrentAccount+                           , HeadOfficeCurrentAccount+                           , NetIncomeAttributableToNCI+                           , NetLossAttributableToNCI+                           , TradingSecurities+                           , HeldToMaturityBonds+                           , SubsidiaryStocks+                           , AffiliateStocks+                           , AvailableForSaleSecurities+                           , ConsumptionTaxRefundReceivable+                           , PropertyTaxPayable+                           , DepositsReceivedFromOfficers+                           , EntertainmentExpenses+                           , MeetingExpenses+                           , NewspaperBooksExpenses+                           , RawMaterials+                           , GoodsInTransit+                           , AccountTitle+                           )+                     , AccountDivision+                           ( Assets+                           , Equity+                           , Liability+                           , Cost+                           , Revenue+                           )+                     , Side (Credit, Debit, Side)+                     , FixedCurrent (Fixed, Current, Other)+                     , PIMO (PS, IN, MS, OUT)+                     , ExBaseClass+                           ( getAccountTitle+                           , setAccountTitle+                           , (.~)+                           , whatDiv+                           , isContra+                           , whatPIMO+                           , whichSide+                           , fixedCurrent+                           )+                     , AccountBase ((<=>))+                     , switchSide+                     , defaultSide+                     , classifyAccountDivision+                     , pimoFromDivision+                     , pimoFlip+                     , Exchange+                           ( decR+                           , decL+                           , decP+                           , decM+                           , balance+                           , diffRL+                           )+                     , projCredit+                     , projDebit+                     , projByAccountTitle+                     , projCurrentAssets+                     , projFixedAssets+                     , projDeferredAssets+                     , projCurrentLiability+                     , projFixedLiability+                     , projCapitalStock+                     , projContraAssets+                     , projContra+                     , TransTable+                     , TransTableParts+                     , Size+                     , isNullTable+                     , table+                     , (.->)+                     , (|%)+                     , createTransfer+                     , transfer+                     )
+ test/Surface/Algebra/Readout/Net.hs view
@@ -0,0 +1,22 @@+-- | Compile-time lock for the public names exported by+-- "ExchangeAlgebra.Algebra.Readout.Net".+module Surface.Algebra.Readout.Net+    ( projNetNorm+    , projNorm+    , balanceBy+    , balanceMapBy+    , netPairMapBy+    , projWithBaseNetNorm+    , projWithNoteBaseNetNorm+    ) where++import           ExchangeAlgebra.Algebra.Readout.Net+                     ( projNetNorm+                     , projNorm+                     , balanceBy+                     , balanceMapBy+                     , netPairMapBy+                     , projWithBaseNetNorm+                     , projWithNoteBaseNetNorm+                     )+
+ test/Surface/Foundation.hs view
@@ -0,0 +1,173 @@+{-# LANGUAGE TypeFamilies #-}++-- | Compile-time lock for the public names exported by+-- "ExchangeAlgebra.Foundation".+module Surface.Foundation+    ( Element+          ( wildcard+          , haveWildcard+          , isWildcard+          , ignoreWildcard+          , equal+          , (.==)+          , (./=)+          , compareElement+          , (.<)+          , (.>)+          , (.<=)+          , (.>=)+          , maxElement+          , minElement+          )+    , AxisDecompose (toAxisKeys)+    , (.#)+    , Name+    , Subject+    , CountUnit+          ( Yen+          , Dollar+          , Euro+          , CNY+          , Amount+          , CountUnit+          )+    , BaseClass (compareBase)+    , Hat (Hat, Not, HatNot)+    , HatBaseClass+          ( BasePart+          , base+          , hat+          , merge+          , toHat+          , toNot+          , revHat+          , isHat+          , isNot+          , compareHatBase+          )+    , HatBase ((:<), _hat, _base)+    , HatVal (zeroValue, isZeroValue, isErrorValue, showValue)+    , Nearly (isNearly)+    , isNearlyNum+    , nearlyEqScaled+    , Alg (Zero, (:@), _val, _hatBase)+    , Redundant+          ( (.^)+          , (.-)+          , bar+          , compress+          , (.+)+          , (.*)+          , norm+          , (<+)+          )+    , isZero+    , (.@)+    , (<@)+    , vals+    , bases+    , toList+    , toASCList+    , foldEntries+    , foldEntriesToMap+    , fromList+    , sigma+    , sigma2When+    , sigmaFromMap+    , unionsMerge+    , map+    , mapPosting+    , mapMaybePosting+    , mapBasePart+    , extendBy+    , filter+    , proj+    , decBy+    , postFromNetBy+    ) where++import           Prelude hiding (filter, map)++import           ExchangeAlgebra.Foundation+                     ( Element+                           ( wildcard+                           , haveWildcard+                           , isWildcard+                           , ignoreWildcard+                           , equal+                           , (.==)+                           , (./=)+                           , compareElement+                           , (.<)+                           , (.>)+                           , (.<=)+                           , (.>=)+                           , maxElement+                           , minElement+                           )+                     , AxisDecompose (toAxisKeys)+                     , (.#)+                     , Name+                     , Subject+                     , CountUnit+                           ( Yen+                           , Dollar+                           , Euro+                           , CNY+                           , Amount+                           , CountUnit+                           )+                     , BaseClass (compareBase)+                     , Hat (Hat, Not, HatNot)+                     , HatBaseClass+                           ( BasePart+                           , base+                           , hat+                           , merge+                           , toHat+                           , toNot+                           , revHat+                           , isHat+                           , isNot+                           , compareHatBase+                           )+                     , HatBase ((:<), _hat, _base)+                     , HatVal (zeroValue, isZeroValue, isErrorValue, showValue)+                     , Nearly (isNearly)+                     , isNearlyNum+                     , nearlyEqScaled+                     , Alg (Zero, (:@), _val, _hatBase)+                     , Redundant+                           ( (.^)+                           , (.-)+                           , bar+                           , compress+                           , (.+)+                           , (.*)+                           , norm+                           , (<+)+                           )+                     , isZero+                     , (.@)+                     , (<@)+                     , vals+                     , bases+                     , toList+                     , toASCList+                     , foldEntries+                     , foldEntriesToMap+                     , fromList+                     , sigma+                     , sigma2When+                     , sigmaFromMap+                     , unionsMerge+                     , map+                     , mapPosting+                     , mapMaybePosting+                     , mapBasePart+                     , extendBy+                     , filter+                     , proj+                     , decBy+                     , postFromNetBy+                     )
+ test/Surface/Render/Bookkeeping.hs view
@@ -0,0 +1,46 @@+-- | Compile-time lock for the public names exported by+-- "ExchangeAlgebra.Render.Bookkeeping".+module Surface.Render.Bookkeeping+    ( writeBS+    , bsRows+    , writePL+    , plRows+    , writeJournal+    , journalRows+    , writeAccountOf+    , accountLedgerRows+    , writeAccountOfJournal+    , accountLedgerRowsJournal+    , writeCompoundTrialBalance+    , compoundTrialBalanceRows+    , writeWorksheet+    , worksheetRows+    , writePostClosingTrialBalance+    , postClosingTrialBalanceRows+    , balanceOf+    , tshow+    , toSameLength+    ) where++import           ExchangeAlgebra.Render.Bookkeeping+                     ( writeBS+                     , bsRows+                     , writePL+                     , plRows+                     , writeJournal+                     , journalRows+                     , writeAccountOf+                     , accountLedgerRows+                     , writeAccountOfJournal+                     , accountLedgerRowsJournal+                     , writeCompoundTrialBalance+                     , compoundTrialBalanceRows+                     , writeWorksheet+                     , worksheetRows+                     , writePostClosingTrialBalance+                     , postClosingTrialBalanceRows+                     , balanceOf+                     , tshow+                     , toSameLength+                     )+
+ test/Surface/Render/Csv.hs view
@@ -0,0 +1,12 @@+-- | Compile-time lock for the public names exported by+-- "ExchangeAlgebra.Render.Csv".+module Surface.Render.Csv+    ( writeCSV+    , csvTranspose+    ) where++import           ExchangeAlgebra.Render.Csv+                     ( writeCSV+                     , csvTranspose+                     )+
+ test/Surface/Render/Simulation.hs view
@@ -0,0 +1,17 @@+-- | Compile-time lock for the public names exported by+-- "ExchangeAlgebra.Render.Simulation".+module Surface.Render.Simulation+    ( Header+    , writeFuncResults+    , writeFuncResultsWithContext+    , writeTermIO+    , writeIOMatrix+    ) where++import           ExchangeAlgebra.Render.Simulation+                     ( Header+                     , writeFuncResults+                     , writeFuncResultsWithContext+                     , writeTermIO+                     , writeIOMatrix+                     )
+ test/Surface/Simulate/Analysis.hs view
@@ -0,0 +1,12 @@+-- | Compile-time lock for the public names exported by+-- "ExchangeAlgebra.Simulate.Analysis".+module Surface.Simulate.Analysis+    ( leontiefInverse+    , rippleEffect+    ) where++import           ExchangeAlgebra.Simulate.Analysis+                     ( leontiefInverse+                     , rippleEffect+                     )+
+ test/Surface/Simulate/Engine.hs view
@@ -0,0 +1,144 @@+{-# LANGUAGE FlexibleContexts      #-}+{-# LANGUAGE QuantifiedConstraints #-}+{-# LANGUAGE RankNTypes            #-}+{-# LANGUAGE TypeFamilies          #-}+{-# LANGUAGE TypeOperators         #-}++-- | Compile-time lock for the public names exported by+-- "ExchangeAlgebra.Simulate.Engine" and the observer runner signatures from+-- "ExchangeAlgebra.Simulate.Lite".+module Surface.Simulate.Engine+    ( StateTime+    , initTerm+    , lastTerm+    , nextTerm+    , prevTerm+    , UpdatePattern (Copy, Modify, DoNothing)+    , Updatable (unwrap, Inner)+    , initialize+    , updatePattern+    , copy+    , modify+    , update+    , InitVariables+    , UpdatableSTRef+          ( _unwrapURef+          , _wrapURef+          , newURef+          , readURef+          , writeURef+          , modifyURef+          )+    , UpdatableSTArray+          ( _unwrapUArray+          , _wrapUArray+          , getUBounds+          , newUArray+          , readUArray+          , writeUArray+          , modifyUArray+          )+    , modifyArray+    , Event (fstEvent, lastEvent)+    , eventAll+    , StateSpace (event, randomSeeds, initT, lastT)+    , initAll+    , updateAll+    , runSimulation+    , runSimulationWithSpill+    , runScenarios+    , runScenariosWithSpill+    , runLiteFold+    , runLiteWithPolicyObs+    ) where++import qualified Data.Binary                     as Binary++import           ExchangeAlgebra.Journal          ( HatBaseClass+                                                   , HatVal+                                                   , Journal+                                                   , Note+                                                   )+import           ExchangeAlgebra.Simulate.Engine+                     ( StateTime+                     , initTerm+                     , lastTerm+                     , nextTerm+                     , prevTerm+                     , UpdatePattern (Copy, Modify, DoNothing)+                     , Updatable (unwrap, Inner)+                     , initialize+                     , updatePattern+                     , copy+                     , modify+                     , update+                     , InitVariables+                     , UpdatableSTRef+                           ( _unwrapURef+                           , _wrapURef+                           , newURef+                           , readURef+                           , writeURef+                           , modifyURef+                           )+                     , UpdatableSTArray+                           ( _unwrapUArray+                           , _wrapUArray+                           , getUBounds+                           , newUArray+                           , readUArray+                           , writeUArray+                           , modifyUArray+                           )+                     , modifyArray+                     , Event (fstEvent, lastEvent)+                     , eventAll+                     , StateSpace (event, randomSeeds, initT, lastT)+                     , initAll+                     , updateAll+                     , runSimulation+                     , runSimulationWithSpill+                     , runScenarios+                     , runScenariosWithSpill+                     )+import           ExchangeAlgebra.Simulate.Lite    ( InitT+                                                   , LiteWorld+                                                   , SimSpec+                                                   , SnapT+                                                   )+import qualified ExchangeAlgebra.Simulate.Lite   as Lite+import           ExchangeAlgebra.Simulate.Policy  ( HasTermAxis+                                                   , LedgerPolicy+                                                   , TermOf+                                                   )++-- | Compile-time lock for the pure per-term observer runner exported by+-- "ExchangeAlgebra.Simulate.Lite".+runLiteFold+    :: forall w t n v b acc r.+       ( forall s. LiteWorld w s+       , HatVal v, HatBaseClass b, Note n, Enum t, Ord t )+    => (t -> w SnapT -> acc -> acc)+    -> acc+    -> SimSpec w t n v b+    -> w InitT+    -> (acc -> w SnapT -> r)+    -> r+runLiteFold = Lite.runLiteFold++-- | Compile-time lock for the policy runner with a per-term read-only+-- observer exported by "ExchangeAlgebra.Simulate.Lite".+runLiteWithPolicyObs+    :: forall w t n v b r.+       ( forall s. LiteWorld w s+       , HatVal v, HatBaseClass b+       , HasTermAxis n, TermOf n ~ t+       , StateTime t+       , Binary.Binary t, Binary.Binary (Journal n v b) )+    => (t -> w SnapT -> IO ())+    -> LedgerPolicy+    -> SimSpec w t n v b+    -> w InitT+    -> (w SnapT -> r)+    -> IO r+runLiteWithPolicyObs = Lite.runLiteWithPolicyObs
+ test/Surface/Simulate/Random.hs view
@@ -0,0 +1,14 @@+-- | Compile-time lock for the public names exported by+-- "ExchangeAlgebra.Simulate.Random".+module Surface.Simulate.Random+    ( normal+    , normal'+    , updateGen+    ) where++import           ExchangeAlgebra.Simulate.Random+                     ( normal+                     , normal'+                     , updateGen+                     )+
+ test/SurfaceMain.hs view
@@ -0,0 +1,16 @@+module Main (main) where++import           Surface.Accounting ()+import           Surface.Algebra.Readout.Net ()+import           Surface.Foundation ()+import           Surface.Render.Bookkeeping ()+import           Surface.Render.Csv ()+import           Surface.Render.Simulation ()+import           Surface.Simulate.Analysis ()+import           Surface.Simulate.Engine ()+import           Surface.Simulate.Random ()++-- | Report successful compilation of every surface lock module.+main :: IO ()+main = putStrLn "surface ok"+
+ test/Transfer/RuleSpec.hs view
@@ -0,0 +1,475 @@+{-# LANGUAGE DeriveGeneric #-}+{-# LANGUAGE FlexibleInstances #-}+{-# LANGUAGE ScopedTypeVariables #-}++-- | Laws, legacy regressions and multi-period acceptance for transfer entries.+module Transfer.RuleSpec (runTests) where++import           Control.Monad (unless)+import qualified Data.Binary as Binary+import qualified Data.HashMap.Strict as HashMap+import           Data.List (permutations)+import qualified Data.Map.Strict as Map+import           Data.Proxy (Proxy(..))+import           System.Exit (exitFailure)+import           Test.QuickCheck hiding (label, sample)+import           ExchangeAlgebra.Algebra hiding (map, filter)+import qualified ExchangeAlgebra.Algebra as Algebra+import qualified ExchangeAlgebra.Algebra.Transfer as Legacy+import           ExchangeAlgebra.Algebra.Transfer.Rule+import qualified ExchangeAlgebra.Journal as Journal+import           ExchangeAlgebra.Journal ((.|), Note(..))+import qualified ExchangeAlgebra.Journal.Transfer.Rule as JournalRule+import           ExchangeAlgebra.Value (MoneyDecimal)++-- | Concrete account and unit coordinates for compatibility properties.+type TestBase = HatBase (AccountTitles, CountUnit)++-- The library's two-axis account instance uses the opposite coordinate order.+-- This test-only instance also keeps the historical miss fixture unchanged.+instance ExBaseClass TestBase where+    getAccountTitle (_ :< (title, _)) = title+    setAccountTitle (postingHat :< (_, unit)) title = postingHat :< (title, unit)++-- | Integer posting quantities bounded away from zero for legacy compatibility.+type TestQuantity = Integer++-- | Generated flat postings and one permitted scale coefficient.+data CompatibilityCase = CompatibilityCase [(TestQuantity, TestBase)] Rational+    deriving (Show)++-- | Generate P1-P5-compatible inputs; every rule table includes HatNot,+-- Relabel, MulBy and DivBy, with uniform wildcard positions.+genCompatibilityCase :: Gen CompatibilityCase+genCompatibilityCase = do+    count <- chooseInt (1, 35)+    entries <- vectorOf count $ do+        quantity <- chooseInteger (1, 1000000)+        postingHat <- elements [Hat, Not]+        title <- elements [Cash, Products, Sales, Depreciation]+        unit <- elements [Yen, Amount, Dollar]+        pure (quantity, postingHat :< (title, unit))+    coefficient <- elements [2, 3, 1 / 2, 4]+    pure (CompatibilityCase entries coefficient)++-- | Translate the generated scale without converting division into a reciprocal.+caseRules :: Fractional v => CompatibilityCase -> [TransferRule v TestBase]+caseRules (CompatibilityCase _ coefficient) =+    [ relabel (HatNot :< (Cash, wildcard)) (HatNot :< (Deposits, wildcard))+    , scaleBy (HatNot :< (Products, wildcard))+              (HatNot :< (RawMaterials, wildcard)) (fromRational coefficient)+    , divideBy (HatNot :< (Sales, wildcard))+               (HatNot :< (RetainedEarnings, wildcard)) (fromRational coefficient)+    ]++-- | Construct ordinary non-negative postings through the public smart constructor.+caseAlgebra :: HatVal v => CompatibilityCase -> Alg v TestBase+caseAlgebra (CompatibilityCase entries _) =+    Algebra.fromList [fromInteger quantity .@ postingBase | (quantity, postingBase) <- entries]++-- | Translate the data operations to the legacy function-valued table.+legacyTable :: (HatVal v, HatBaseClass b) => [TransferRule v b] -> Legacy.TransTable v b+legacyTable rules = Legacy.table+    [ (ruleFrom rule, ruleTo rule, operation (ruleScale rule)) | rule <- rules ]+  where+    operation Relabel = id+    operation (MulBy coefficient) = (* coefficient)+    operation (DivBy coefficient) = (/ coefficient)++-- | Law observation: complete base including Hat/Not to value, after bar.+obs :: (HatVal v, HatBaseClass b) => Alg v b -> Map.Map b v+obs = rawObservation . bar++-- | Observe raw postings without discarding any cancellation entries.+rawObservation :: (HatVal v, HatBaseClass b) => Alg v b -> Map.Map b v+rawObservation = foldEntries (\result value postingBase -> Map.insertWith (+) postingBase value result) Map.empty++-- | Relative 1e-9 comparison, with missing bases interpreted as zero.+nearObservations :: (HatVal v, Ord b) => Map.Map b v -> Map.Map b v -> Bool+nearObservations left right = all close (Map.keys (Map.union left right))+  where+    close postingBase =+        let first = Map.findWithDefault zeroValue postingBase left+            second = Map.findWithDefault zeroValue postingBase right+            difference = max first second - min first second+        in difference <= 1e-9 * max first second++-- | L1 compares every resulting base, not only the overall norm.+propCompatibility :: forall v. HatVal v => Proxy v -> Property+propCompatibility _ = forAll genCompatibilityCase $ \sample ->+    let rules = caseRules sample :: [TransferRule v TestBase]+        ledger = caseAlgebra sample :: Alg v TestBase+    in case applyChecked (mkTransferRules rules) ledger of+        Left failure -> counterexample failure False+        Right entries -> counterexample (show (obs (ledger .+ entries))) $+            nearObservations (obs (ledger .+ entries)) (obs (Legacy.transfer ledger (legacyTable rules)))+  where+    -- Keep construction and application failures visible without a partial pattern.+    applyChecked constructed ledger = case constructed of+        Left failure -> Left (show failure)+        Right rules -> case transferEntries rules ledger of+            Left failure -> Left (show failure)+            Right entries -> Right entries++-- | L2 compares net closing with the legacy final-stock transformation.+propClosing :: forall v. HatVal v => Proxy v -> Property+propClosing _ = forAll genCompatibilityCase $ \sample ->+    let ledger = caseAlgebra sample :: Alg v TestBase+    in case closingEntries ledger of+        Left failure -> counterexample (show failure) False+        Right entries -> property $+            nearObservations (obs (ledger .+ entries))+                             (obs (Legacy.finalStockTransfer ledger))++-- | L3 compares debit and credit totals for side-preserving Relabel rules+-- and for closing entries. Decimal totals are exact in this generator.+propBalance :: forall v. HatVal v => Proxy v -> Property+propBalance _ = forAll genCompatibilityCase $ \sample ->+    let ledger = caseAlgebra sample :: Alg v TestBase+        rules = [relabel (HatNot :< (Cash, wildcard)) (HatNot :< (Deposits, wildcard))]+    in case mkTransferRules rules of+        Left failure -> counterexample (show failure) False+        Right validated -> case transferEntries validated ledger of+            Left failure -> counterexample (show failure) False+            Right entries -> case closingEntries ledger of+                Left failure -> counterexample (show failure) False+                Right closing -> balanced entries .&&. balanced closing+  where+    balanced entries = norm (decL entries) == norm (decR entries)++-- | L4 pins permutation invariance of successful construction and fingerprints.+propCanonical :: Property+propCanonical = forAll genCompatibilityCase $ \sample ->+    let rules = caseRules sample :: [TransferRule Double TestBase]+    in forAll (shuffle rules) $ \permuted -> case (mkTransferRules rules, mkTransferRules permuted) of+        (Right first, Right second) -> property (first == second && hash first == hash second)+        failures -> counterexample (show failures) False++-- | L5 observes all output values before bar for transfers and closing.+propNonnegative :: forall v. HatVal v => Proxy v -> Property+propNonnegative _ = forAll genCompatibilityCase $ \sample ->+    let ledger = caseAlgebra sample :: Alg v TestBase+    in case mkTransferRules (caseRules sample) of+        Left failure -> counterexample (show failure) False+        Right rules -> case transferEntries rules ledger of+            Left failure -> counterexample (show failure) False+            Right entries -> case closingEntries ledger of+                Left failure -> counterexample (show failure) False+                Right closing -> property (all (>= zeroValue) (vals entries ++ vals closing))++-- | Run a named assertion with the same IO failure convention as Spec.hs.+assertTest :: String -> Bool -> IO ()+assertTest label success = unless success $ do+    putStrLn ("[FAIL] transfer rules: " ++ label)+    exitFailure++-- | Require a successful checked result without introducing a partial helper.+requireRight :: Show failure => String -> Either failure result -> IO result+requireRight label result = case result of+    Right value -> pure value+    Left failure -> do+        putStrLn ("[FAIL] " ++ label ++ ": " ++ show failure)+        exitFailure++-- | Run 200 QuickCheck cases, reporting failures through the existing harness.+quickProperty :: Testable property => String -> property -> IO ()+quickProperty label proposition = do+    result <- quickCheckWithResult stdArgs { maxSuccess = 200, chatty = False } proposition+    unless (isSuccess result) $ do+        putStrLn ("[FAIL] " ++ label ++ ": " ++ output result)+        exitFailure+    putStrLn ("[PASS] " ++ label)++-- | Reject overlaps, duplicates and all invalid coefficients deterministically.+testValidation :: IO ()+testValidation = do+    let first = relabel (HatNot :< (Cash, wildcard)) (Not :< (Deposits, Yen))+            :: TransferRule Double TestBase+        second = relabel (Not :< (Cash, Yen)) (Not :< (Products, Yen))+        third = relabel (Not :< (Cash, Amount)) (Not :< (Sales, Amount))+        overlap expectedFirst expectedSecond result = case result of+            Left (OverlappingRules actualFirst actualSecond) ->+                actualFirst == expectedFirst && actualSecond == expectedSecond+            _ -> False+    assertTest "overlap input order" (overlap first second (mkTransferRules [first, second, third]))+    assertTest "duplicate rejected" (overlap first first (mkTransferRules [first, first]))+    mapM_ (\coefficient -> mapM_ (checkCoefficient first second coefficient) [scaleBy, divideBy])+        [0, -1, 0 / 0, 1 / 0, -1 / 0]+    let nestedFirst = relabel (Hat :< ((Cash, wildcard), Yen))+                              (Hat :< ((Deposits, Amount), Yen))+            :: TransferRule Double (HatBase ((AccountTitles, CountUnit), CountUnit))+        nestedSecond = relabel (Hat :< ((wildcard, Amount), wildcard))+                               (Hat :< ((Products, Amount), Yen))+    assertTest "nested partial wildcard overlap" $+        overlap nestedFirst nestedSecond (mkTransferRules [nestedFirst, nestedSecond])+    canonical <- requireRight "valid rules" (mkTransferRules ([second, third] :: [TransferRule Double TestBase]))+    assertTest "Binary round trip" (Binary.decode (Binary.encode canonical) == canonical)+    let invalidBytes = Binary.encode [first, first]+    -- Decoder validation is tested separately without trusting a hidden constructor.+    case Binary.decodeOrFail invalidBytes of+        Left _ -> pure ()+        Right (_, _, value) -> assertTest "Binary refuses overlapping rules"+            (const False (value :: TransferRules Double TestBase))+  where+    checkCoefficient first second coefficient constructor = do+        let invalid = constructor (Not :< (Products, Yen)) (Not :< (Cash, Yen)) coefficient+            later = scaleBy (Not :< (Deposits, Yen)) (Not :< (Cash, Yen)) 0+        assertTest "coefficient checked before overlap; first error" $+            case mkTransferRules [first, second, invalid, later] of+                Left (InvalidCoefficient rule) -> ruleFrom rule == ruleFrom invalid+                _ -> False++-- | Mixed wildcard positions reproduce the frozen legacy tree's missed matches.+testLegacyMiss :: IO ()+testLegacyMiss = do+    let rules =+            [ relabel (Hat :< (wildcard, Yen)) (Hat :< (wildcard, Amount))+            , relabel (Not :< (Cash, wildcard)) (Not :< (Deposits, wildcard))+            , relabel (Hat :< (Products, Amount)) (Hat :< (Purchases, Amount))+            ] :: [TransferRule Double TestBase]+        ledger = 9 .@ Hat :< (Sales, Yen)+              .+ 8 .@ Hat :< (Deposits, Yen)+              .+ 7 .@ Hat :< (Cash, Yen)+        expected = 9 .@ Hat :< (Sales, Amount)+                .+ 8 .@ Hat :< (Deposits, Amount)+                .+ 7 .@ Hat :< (Cash, Amount)+    mapM_ (checkPermutation ledger expected) (permutations rules)+  where+    checkPermutation ledger expected rules = do+        validated <- requireRight "mixed wildcard rules" (mkTransferRules rules)+        entries <- requireRight "mixed wildcard application" (transferEntries validated ledger)+        assertTest "new API transforms all three entries" (obs (ledger .+ entries) == obs expected)+        let old = Legacy.transfer ledger (legacyTable rules)+            changed = [postingBase | postingBase@(_ :< (_, Amount)) <- bases old]+        assertTest "legacy transforms only one entry" (length changed == 1)++-- | One-way matching, no-op, zero result, HatNot and overflow edge cases.+testApplication :: IO ()+testApplication = do+    let source = Not :< (Cash, Yen)+        target = Not :< (Deposits, Yen)+        literalWildcard = 10 .@ Not :< (Cash, wildcard) :: Alg Double TestBase+    emptyRules <- requireRight "empty rule set"+        (mkTransferRules [] :: Either (TransferRuleError Double TestBase) (TransferRules Double TestBase))+    emptyEntries <- requireRight "empty rules emit nothing" (transferEntries emptyRules literalWildcard)+    assertTest "empty rule set" (Algebra.isZero emptyEntries)+    concrete <- requireRight "concrete rule" (mkTransferRules [relabel source target])+    zeroEntries <- requireRight "zero input" (transferEntries concrete Zero)+    assertTest "zero input emits nothing" (Algebra.isZero zeroEntries)+    unmatched <- requireRight "ledger wildcard is literal" (transferEntries concrete literalWildcard)+    assertTest "one-way matching" (Algebra.isZero unmatched)+    noOp <- requireRight "identity rule" (mkTransferRules [relabel source source])+    identityEntries <- requireRight "identity application" (transferEntries noOp (10 .@ source :: Alg Double TestBase))+    assertTest "identity emits nothing" (Algebra.isZero identityEntries)+    wildcardRule <- requireRight "HatNot rule" $+        mkTransferRules [relabel (HatNot :< (Cash, wildcard)) (HatNot :< (Deposits, wildcard))]+    invalidHat <- requireRight "HatNot posting is ignored" $+        transferEntries wildcardRule (10 .@ HatNot :< (Cash, Yen) :: Alg Double TestBase)+    assertTest "HatNot posting" (Algebra.isZero invalidHat)+    underflow <- requireRight "underflow rule" (mkTransferRules [scaleBy source target (1e-300 :: Double)])+    zeroTarget <- requireRight "underflow result" (transferEntries underflow (1e-300 .@ source))+    assertTest "zero result emits only cancellation" $+        rawObservation zeroTarget == Map.singleton (revHat source) 1e-300+    overflow <- requireRight "overflow rule" (mkTransferRules [scaleBy source target (2 :: Double)])+    assertTest "Algebra overflow is Left" $ case transferEntries overflow (1e308 .@ source) of+        Left (NonFiniteResult rule value postingBase) ->+            ruleFrom rule == source && value == 1e308 && postingBase == source+        _ -> False+    divisionOverflow <- requireRight "division overflow rule" $+        mkTransferRules [divideBy source target (1e-308 :: Double)]+    assertTest "division overflow is Left" $+        case transferEntries divisionOverflow (2 .@ source) of+            Left (NonFiniteResult rule value postingBase) ->+                ruleScale rule == DivBy 1e-308 && value == 2 && postingBase == source+            _ -> False+    let largeSource = 1e308 .@ source .+ 1e308 .@ source :: Alg Double TestBase+    largeEntries <- requireRight "Relabel preserves finite individual values"+        (transferEntries concrete largeSource)+    assertTest "transfer does not aggregate large postings" $+        length (vals largeEntries) == 4 && all (not . isErrorValue) (vals largeEntries)+    let journal = (5 .@ source .| "first") .+ (7 .@ source .| "second")+    additions <- requireRight "two-note application" (JournalRule.transferEntries concrete journal)+    let at note value = case HashMap.lookup note (Journal.toMap additions) of+            Nothing -> False+            Just entries -> rawObservation entries == rawObservation+                (value .@ revHat source .+ value .@ target)+    assertTest "two notes preserved" (HashMap.size (Journal.toMap additions) == 2 && at "first" 5 && at "second" 7)+    let cancellationInput = 10 .@ source .+ 10 .@ revHat source :: Alg Double TestBase+    rawEntries <- requireRight "no implicit bar" (transferEntries wildcardRule cancellationInput)+    assertTest "opposing generated postings remain raw" (length (vals rawEntries) == 4)+    let overflowingJournal = (5 .@ source .| "small") .+ (1e308 .@ source .| "large")+    assertTest "Journal overflow aborts whole result" $+        case JournalRule.transferEntries overflow overflowingJournal of+            Left (NonFiniteResult _ value _) -> value == 1e308+            _ -> False+    let failures = (1e308 .@ source .| "a") .+ (1.1e308 .@ source .| "b")+    case HashMap.toList (Journal.toMap failures) of+        [] -> assertTest "failure fixture is nonempty" False+        (_, first) : _ -> assertTest "Journal returns first traversal error" $+            case JournalRule.transferEntries overflow failures of+                Left (NonFiniteResult _ value _) -> vals first == [value]+                _ -> False+    sideChanging <- requireRight "cross-side relabel" $+        mkTransferRules [relabel source (Not :< (Sales, Yen))]+    unbalanced <- requireRight "cross-side application" (transferEntries sideChanging (10 .@ source :: Alg Double TestBase))+    assertTest "L3 needs equal debit-credit sides" (norm (decL unbalanced) /= norm (decR unbalanced))++-- | Exact netting retains current earnings after large historical cancellation.+testClosing :: IO ()+testClosing = do+    let source = Not :< (Sales, Yen)+        ledger = 1e12 .@ source .+ 1e12 .@ revHat source .+ 1 .@ source+            :: Alg Double TestBase+        expected = 1 .@ revHat source .+ 1 .@ Not :< (RetainedEarnings, Yen)+    assertTest "bar loses historical-small residual fixture" (Map.null (obs ledger))+    entries <- requireRight "historical-small balance closing" (closingEntries ledger)+    assertTest "closing preserves current one" (rawObservation entries == rawObservation expected)+    assertTest "closing-side public classification" $+        closingSide Sales == Just ClosingKeep && closingSide Purchases == Just ClosingFlip+        && closingSide Cash == Nothing && closingSide NetIncome == Nothing && closingSide NetLoss == Nothing+    let offset = 10 .@ source .+ 10 .@ revHat source :: Alg Double TestBase+    offsetEntries <- requireRight "exactly balanced closing" (closingEntries offset)+    assertTest "exactly balanced source emits nothing" (Algebra.isZero offsetEntries)+    let accounts = 10 .@ source .+ 4 .@ Not :< (InterestEarned, Yen) :: Alg Double TestBase+    accountEntries <- requireRight "separate account closing" (closingEntries accounts)+    let targets = Algebra.projByAccountTitle RetainedEarnings accountEntries+    assertTest "separate closing targets preserve account audit trail" (length (vals targets) == 2)++-- | Closing rejects either overflowing side, even if both totals are Infinity.+-- Error order follows ascending normalized bases, not posting insertion order.+testClosingOverflow :: IO ()+testClosingOverflow = do+    let sales = Not :< (Sales, Yen)+        purchases = Not :< (Purchases, Yen)+        overflowing postingBase = 1e308 .@ postingBase .+ 1e308 .@ postingBase+            :: Alg Double TestBase+        isBalanceError expected result = case result of+            Left (NonFiniteBalance actual) -> actual == expected+            _ -> False+    assertTest "closing Not sum overflow" $+        isBalanceError sales (closingEntries (overflowing sales))+    assertTest "closing Hat sum overflow" $+        isBalanceError sales (closingEntries (overflowing (revHat sales)))+    assertTest "equal infinite sides must not be treated as zero" $+        isBalanceError sales (closingEntries (overflowing sales .+ overflowing (revHat sales)))+    let expectedFirst = min sales purchases+    assertTest "first overflowing base in ascending order" $+        isBalanceError expectedFirst (closingEntries (overflowing sales .+ overflowing purchases))+        && isBalanceError expectedFirst (closingEntries (overflowing purchases .+ overflowing sales))+    let journal = (1e308 .@ sales .| "first") .+ (1e308 .@ sales .| "second")+            :: Journal.Journal String Double TestBase+    assertTest "Journal closing overflow across notes" $+        isBalanceError sales (JournalRule.closingEntries journal)+    let cash = Not :< (Cash, Yen)+    ignored <- requireRight "non-closing accounts are not summed" (closingEntries (overflowing cash))+    assertTest "non-closing overflow ignored" (Algebra.isZero ignored)+    let largeDistinct = 1e308 .@ sales .+ 1e308 .@ Not :< (InterestEarned, Yen)+            :: Alg Double TestBase+    retained <- requireRight "distinct closing sources remain separate" (closingEntries largeDistinct)+    assertTest "closing target postings are not aggregated" $+        length (vals retained) == 4 && all (not . isErrorValue) (vals retained)++-- | A good axis owned only by this acceptance fixture.+data Good+    = Widget+    | AnyGood+    deriving (Eq, Ord, Show, Generic)++instance Hashable Good++instance Element Good where+    wildcard = AnyGood++-- | Two owners and a query wildcard, local to this fixture.+data Owner+    = Alice+    | Bob+    | AnyOwner+    deriving (Eq, Ord, Show, Generic)++instance Hashable Owner++instance Element Owner where+    wildcard = AnyOwner++-- | The model-kit account, good, owner and unit axes.+type ModelBase = HatBase (AccountTitles, Good, Owner, CountUnit)++instance ExBaseClass ModelBase where+    getAccountTitle (_ :< (title, _, _, _)) = title+    setAccountTitle (postingHat :< (_, good, owner, unit)) title =+        postingHat :< (title, good, owner, unit)++-- | Events keep the original sales and later settlement separately readable.+data EventTag+    = SalesPurchase+    | Settlement+    | BlankEvent+    deriving (Eq, Ord, Show, Generic)++instance Hashable EventTag++instance Note EventTag where+    plank = BlankEvent++-- | Accounting period number; the Note Int instance supplies its blank value.+type Term = Int++-- | Exact decimal ledger for two owners and two periods.+type ModelJournal = Journal.Journal (EventTag, Term) MoneyDecimal ModelBase++-- | Build balanced sale and purchase transactions for one owner and period.+periodEntries :: Term -> Owner -> MoneyDecimal -> MoneyDecimal -> ModelJournal+periodEntries term owner revenue cost =+    ( revenue .@ Not :< (Cash, Widget, owner, Yen)+      .+ revenue .@ Not :< (Sales, Widget, owner, Yen)+      .+ cost .@ Not :< (Purchases, Widget, owner, Yen)+      .+ cost .@ Hat :< (Cash, Widget, owner, Yen)+    ) .| (SalesPurchase, term)++-- | Two-period acceptance: retained axes, historical notes and no double closing.+testAcceptance :: IO ()+testAcceptance = do+    let first = periodEntries 1 Alice 100 30 .+ periodEntries 1 Bob 150 40+    firstClosing <- requireRight "period-one closing" (JournalRule.closingEntries first)+    let afterFirst = first .+ (firstClosing .| (Settlement, 1))+        second = afterFirst .+ periodEntries 2 Alice 60 20 .+ periodEntries 2 Bob 90 30+    secondClosing <- requireRight "period-two closing" (JournalRule.closingEntries second)+    let afterSecond = second .+ (secondClosing .| (Settlement, 2))+        earnings owner algebra = Map.findWithDefault 0+            (Not :< (RetainedEarnings, Widget, owner, Yen)) (obs algebra)+        salesAt term journal = fmap (Algebra.projByAccountTitle Sales)+            (HashMap.lookup (SalesPurchase, term) (Journal.toMap journal))+    assertTest "period-one owner earnings" (earnings Alice firstClosing == 70 && earnings Bob firstClosing == 110)+    assertTest "period-two only current earnings" (earnings Alice secondClosing == 40 && earnings Bob secondClosing == 60)+    assertTest "accumulated owner earnings" $+        earnings Alice (Journal.toAlg afterSecond) == 110 && earnings Bob (Journal.toAlg afterSecond) == 170+    assertTest "historical sales remain under their original notes" $+        fmap rawObservation (salesAt 1 afterSecond) == fmap rawObservation (salesAt 1 first)+        && fmap rawObservation (salesAt 2 afterSecond) == fmap rawObservation (salesAt 2 second)+    assertTest "settlement note contains its entries" $+        fmap rawObservation (HashMap.lookup (Settlement, 2) (Journal.toMap afterSecond))+            == Just (rawObservation secondClosing)+    repeatedClosing <- requireRight "repeat closing" (JournalRule.closingEntries afterSecond)+    assertTest "closing twice emits no further entries" (Algebra.isZero repeatedClosing)+    assertTest "acceptance ledger stays balanced" (norm (decL afterSecond) == norm (decR afterSecond))++-- | Register all properties and fixed examples in ExchangeAlgebra-test.+runTests :: IO ()+runTests = do+    quickProperty "L1 Double" (propCompatibility (Proxy :: Proxy Double))+    quickProperty "L1 MoneyDecimal" (propCompatibility (Proxy :: Proxy MoneyDecimal))+    quickProperty "L2 Double" (propClosing (Proxy :: Proxy Double))+    quickProperty "L2 MoneyDecimal" (propClosing (Proxy :: Proxy MoneyDecimal))+    quickProperty "L3 Double" (propBalance (Proxy :: Proxy Double))+    quickProperty "L3 MoneyDecimal" (propBalance (Proxy :: Proxy MoneyDecimal))+    quickProperty "L4 canonical rules" propCanonical+    quickProperty "L5 Double" (propNonnegative (Proxy :: Proxy Double))+    quickProperty "L5 MoneyDecimal" (propNonnegative (Proxy :: Proxy MoneyDecimal))+    testValidation+    testLegacyMiss+    testApplication+    testClosing+    testClosingOverflow+    testAcceptance+    putStrLn "[PASS] transfer rule regressions and two-period acceptance"
test/doctests.hs view
@@ -22,4 +22,15 @@                 , "src/ExchangeAlgebra/Reporting/Group.hs"                   -- optimization layer: not re-exported from the umbrella,                   -- so listed explicitly to check its examples too.-                , "src/ExchangeAlgebra/Optimize.hs"]+                , "src/ExchangeAlgebra/Optimize.hs"+                  -- 0.5.1.0 umbrellas (re-export only): not reachable from the+                  -- top-level umbrella, so listed explicitly.+                , "src/ExchangeAlgebra/Foundation.hs"+                , "src/ExchangeAlgebra/Accounting.hs"+                , "src/ExchangeAlgebra/Algebra/Readout/Net.hs"+                , "src/ExchangeAlgebra/Simulate/Engine.hs"+                , "src/ExchangeAlgebra/Simulate/Analysis.hs"+                , "src/ExchangeAlgebra/Simulate/Random.hs"+                , "src/ExchangeAlgebra/Render/Csv.hs"+                , "src/ExchangeAlgebra/Render/Bookkeeping.hs"+                , "src/ExchangeAlgebra/Render/Simulation.hs"]
+ test/fixtures/account-semantics-050/README.md view
@@ -0,0 +1,28 @@+# Account semantics 0.5.0.0 — Land 1++Generated by `tools/DumpAccountMetadata.hs` from the current registry+(regenerated at each account-semantics Land; last regenerated at Land 4a, which+added three JCCI titles and made two titles consolidation-only). The commit+`09c8a60c0bfb1a7fedb01689ceee789b8b4e6084` recorded in the fixture headers is the+Land 1 baseline the fixture family was first cut from.++- `metadata.tsv` freezes role, posting capability, division semantics,+  home-side semantics, and reporting eligibility for all 235 concrete titles.+- `account-info.tsv` freezes the LLM-facing projection, including descriptions+  that distinguish statement classifications from bookkeeping control classes+  and internal direction encodings.+- `suggest.tsv` freezes LLM-facing search after removing legacy placeholder+  classifications from the search index.+- `consumer-inventory.txt` is the post-Land 1 closed consumer set. The Land 0+  inventory remains frozen in `pre-account-semantics-050`.++The wildcard `AccountTitle` is intentionally absent and must be rejected by+`accountSemantics` and `describeAccount`.++When adding an `AccountTitles` constructor, do not mechanically regenerate+these files. First decide its role, posting capability, division semantics,+home-side semantics, and reporting eligibility explicitly.++These fixtures are additive to `pre-account-semantics-050`: the earlier+fixture remains the compatibility oracle for legacy algebra, closing,+projection, and presentation behavior.
+ test/fixtures/account-semantics-050/account-info.tsv view
@@ -0,0 +1,241 @@+# account-semantics-050 Land 1 LLM AccountInfo (title, roles, posting, divisionSemantics, homeSideSemantics, reportingEligibility, nameEn, nameJa, description); schema 1; base 09c8a60c0bfb1a7fedb01689ceee789b8b4e6084+Cash	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible	Cash	現金	Asset: Cash (現金)+Deposits	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible	Savings deposits	普通預金	Asset: Savings deposits (普通預金)+CurrentDeposits	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible	Current deposits	当座預金	Asset: Current deposits (当座預金)+Securities	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible	Securities	有価証券	Asset: Securities (有価証券)+InvestmentSecurities	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible	Investment securities	投資有価証券	Asset: Investment securities (投資有価証券)+InvestmentInAssociate	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible	Investment in associate	関係会社株式	Asset: Investment in associate (関係会社株式). Carrying amount under the equity method (持分法適用投資勘定).+LongTermNationalBonds	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible	Long-term national bonds	長期国債	Asset: Long-term national bonds (長期国債)+ShortTermNationalBonds	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible	Short-term national bonds	短期国債	Asset: Short-term national bonds (短期国債)+Products	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible	Products	商品	Asset: Products (商品)。分記法用。3 分法 (仕入\/売上\/繰越商品) では 'MerchandiseInventory' を使う+Machinery	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible	Machinery and equipment	機械装置	Asset: Machinery and equipment (機械装置)+Building	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible	Real estate	建物	Asset: Real estate (建物)+Vehicle	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible	Vehicles	車両運搬具	Asset: Vehicles (車両運搬具)+StockInvestment	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible	Stock investment	株式投資	Asset: Stock investment (株式投資)+EquipmentInvestment	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible	Equipment investment	設備投資	Asset: Equipment investment (設備投資)+LongTermLoansReceivable	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible	Long-term loans receivable	長期貸付金	Asset: Long-term loans receivable (長期貸付金)+AccountsReceivable	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible	Accounts receivable	売掛金	Asset: Accounts receivable (売掛金)+ShortTermLoansReceivable	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible	Short-term loans receivable	短期貸付金	Asset: Short-term loans receivable (短期貸付金)+ReserveDepositReceivable	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible	Reserve deposits, asset side	準備預金	Asset: Reserve deposits, asset side (準備預金, 資産側 — 市中銀行が中央銀行に置く準備預金。SNA\/マクロ系)+Gold	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible	Gold	金	Asset: Gold (金)+GovernmentService	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible	Government service	政府サービス	Asset: Government service (政府サービス。SNA\/マクロ系)+CapitalStock	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Equity	FixedHomeSide Credit	StatementEligible	Capital stock	資本金	Equity: Capital stock (資本金)+RetainedEarnings	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Equity	FixedHomeSide Credit	StatementEligible	Retained earnings	繰越利益剰余金	Equity: Retained earnings (繰越利益剰余金)+LongTermLoansPayable	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Liability	FixedHomeSide Credit	StatementEligible	Long-term loans payable	長期借入金	Liability: Long-term loans payable (長期借入金)+ShortTermLoansPayable	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Liability	FixedHomeSide Credit	StatementEligible	Short-term loans payable	短期借入金	Liability: Short-term loans payable (短期借入金)+LoansPayable	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Liability	FixedHomeSide Credit	StatementEligible	Loans payable	借入金	Liability: Loans payable (借入金)+ReserveForDepreciation	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Liability	FixedHomeSide Credit	StatementEligible	Reserve for depreciation	減価償却引当金	Liability: Reserve for depreciation (減価償却引当金 — SNA\/マクロ系の旧称。簿記の間接法には 'AccumulatedDepreciation' (減価償却累計額) を使う)+DepositPayable	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Liability	FixedHomeSide Credit	StatementEligible	Deposits accepted	受入預金	Liability: Deposits accepted (受入預金 — 銀行側の負債としての預金。SNA\/マクロ系。従業員等からの預り金は 'DepositsReceived')+LongTermNationalBondsPayable	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Liability	FixedHomeSide Credit	StatementEligible	Long-term national bonds payable	長期国債	Liability: Long-term national bonds payable (長期国債, 発行側)+ShortTermNationalBondsPayable	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Liability	FixedHomeSide Credit	StatementEligible	Short-term national bonds payable	短期国債	Liability: Short-term national bonds payable (短期国債, 発行側)+ReserveDepositPayable	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Liability	FixedHomeSide Credit	StatementEligible	Reserve deposits, liability side	準備預金	Liability: Reserve deposits, liability side (準備預金, 負債側 — 中央銀行が受け入れる準備預金。SNA\/マクロ系)。※簿記の買掛金は 'AccountsPayable' を使うこと (旧 examples が本科目を買掛金の代用にしていた経緯あり)+CentralBankNotePayable	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Liability	FixedHomeSide Credit	StatementEligible	Central bank notes	発行銀行券	Liability: Central bank notes (発行銀行券。SNA\/マクロ系)+Depreciation	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Cost	FixedHomeSide Debit	StatementEligible	Depreciation	減価償却費	Expense: Depreciation (減価償却費)+AmortizationExpense	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Cost	FixedHomeSide Debit	StatementEligible	Amortization expense for intangibles	無形固定資産償却費	Expense: Amortization expense for intangibles (無形固定資産償却費 — 特許権・商標権・ソフトウェア等の無形資産の償却費。有形の 'Depreciation' (減価償却費) と区別される)+SalesCost	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Cost	FixedHomeSide Debit	StatementEligible	Cost of sales	売上原価	Expense: Cost of sales (売上原価)+BusinessTrip	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Cost	FixedHomeSide Debit	StatementEligible	Travel and transportation	旅費交通費	Expense: Travel and transportation (旅費交通費)+Commutation	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Cost	FixedHomeSide Debit	StatementEligible	Communication	通信費	Expense: Communication (通信費 — 旧称。新規コードでは 'CommunicationExpenses' を使う)+UtilitiesExpense	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Cost	FixedHomeSide Debit	StatementEligible	Utilities	水道光熱費	Expense: Utilities (水道光熱費)+RentExpense	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Cost	FixedHomeSide Debit	StatementEligible	Rent	支払家賃	Expense: Rent (支払家賃)+AdvertisingExpense	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Cost	FixedHomeSide Debit	StatementEligible	Advertising	広告宣伝費	Expense: Advertising (広告宣伝費)+DeliveryExpenses	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Cost	FixedHomeSide Debit	StatementEligible	Delivery	発送費	Expense: Delivery (発送費)+SuppliesExpenses	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Cost	FixedHomeSide Debit	StatementEligible	Supplies	消耗品費	Expense: Supplies (消耗品費)+MiscellaneousExpenses	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Cost	FixedHomeSide Debit	StatementEligible	Miscellaneous	雑費	Expense: Miscellaneous (雑費)+WageExpenditure	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Cost	FixedHomeSide Debit	StatementEligible	Wages	給料	Expense: Wages (給料)+InterestExpense	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Cost	FixedHomeSide Debit	StatementEligible	Interest expense	支払利息	Expense: Interest expense (支払利息)+TaxesExpense	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Cost	FixedHomeSide Debit	StatementEligible	Taxes	租税公課	Expense: Taxes (租税公課)+ConsumptionExpenditure	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Cost	FixedHomeSide Debit	StatementEligible	Consumption expenditure	消費支出	Expense: Consumption expenditure (消費支出。SNA\/マクロ系)+SubsidyExpense	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Cost	FixedHomeSide Debit	StatementEligible	Subsidy expenditure	補助金支出	Expense: Subsidy expenditure (補助金支出。SNA\/マクロ系)+CentralBankPaymentExpense	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Cost	FixedHomeSide Debit	StatementEligible	Central bank payment to treasury	国庫納付金支出	Expense: Central bank payment to treasury (国庫納付金支出。SNA\/マクロ系)+Purchases	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Cost	FixedHomeSide Debit	StatementEligible	Purchases	仕入	Expense: Purchases (仕入)+NetIncome	[PeriodResult]	EngineGeneratedOnly	DirectionEncoding Cost	FixedHomeSide Debit	DerivedPresentation	Net income	当期純利益	Period result: net income (当期純利益). Engine-generated only; the legacy Cost value is an internal direction encoding, not an expense classification.+ValueAdded	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Revenue	FixedHomeSide Credit	StatementEligible	Value added	付加価値	Revenue: Value added (付加価値。SNA\/マクロ系)+SubsidyIncome	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Revenue	FixedHomeSide Credit	StatementEligible	Subsidy income	補助金収入	Revenue: Subsidy income (補助金収入。SNA\/マクロ系)+NationalBondInterestEarned	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Revenue	FixedHomeSide Credit	StatementEligible	National bond interest earned	国債利息収入	Revenue: National bond interest earned (国債利息収入)+DepositInterestEarned	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Revenue	FixedHomeSide Credit	StatementEligible	Deposit interest earned	預金利息収入	Revenue: Deposit interest earned (預金利息収入)+GrossProfit	[ReportingSubtotal]	EngineGeneratedOnly	DirectionEncoding Revenue	FixedHomeSide Credit	DerivedPresentation	Gross profit	売上総利益	Legacy engine coordinate: gross profit (売上総利益). Engine-generated only; the legacy Revenue value is an internal direction encoding, not a statement subtotal definition.+OrdinaryProfit	[ReportingSubtotal]	EngineGeneratedOnly	DirectionEncoding Revenue	FixedHomeSide Credit	DerivedPresentation	Ordinary profit	経常利益	Legacy engine coordinate: ordinary profit (経常利益). Engine-generated only; the legacy Revenue value is an internal direction encoding, not a statement subtotal definition.+InterestEarned	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Revenue	FixedHomeSide Credit	StatementEligible	Interest earned	受取利息	Revenue: Interest earned (受取利息)+ReceiptFee	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Revenue	FixedHomeSide Credit	StatementEligible	Receipt fee	受取手数料	Revenue: Receipt fee (受取手数料。支払側は 'PaymentFees')+RentalIncome	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Revenue	FixedHomeSide Credit	StatementEligible	Rental income	受取家賃	Revenue: Rental income (受取家賃)+WageEarned	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Revenue	FixedHomeSide Credit	StatementEligible	Wage income	賃金収入	Revenue: Wage income (賃金収入。SNA\/マクロ系)+TaxesRevenue	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Revenue	FixedHomeSide Credit	StatementEligible	Tax revenue	租税収入	Revenue: Tax revenue (租税収入。SNA\/マクロ系)+CentralBankPaymentIncome	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Revenue	FixedHomeSide Credit	StatementEligible	Central bank payment to treasury	国庫納付金収入	Revenue: Central bank payment to treasury (国庫納付金収入。SNA\/マクロ系)+Sales	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Revenue	FixedHomeSide Credit	StatementEligible	Sales	売上	Revenue: Sales (売上)+EquityInEarningsOfInvestee	[OrdinaryAccount]	ConsolidationOnly	StatementDivision Revenue	FixedHomeSide Credit	ContextualPresentation	Equity in earnings of investee	持分法による投資利益	Consolidation result: equity in earnings of investee (持分法による投資利益). Available only in consolidation worksheets.+NetLoss	[PeriodResult]	EngineGeneratedOnly	DirectionEncoding Revenue	FixedHomeSide Credit	DerivedPresentation	Net loss	当期純損失	Period result: net loss (当期純損失). Engine-generated only; the legacy Revenue value is an internal direction encoding, not a revenue classification.+PettyCash	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible	Petty cash	小口現金	Asset: Petty cash (小口現金)+NotesReceivable	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible	Notes receivable	受取手形	Asset: Notes receivable (受取手形)+ElectronicallyRecordedReceivable	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible	Electronically recorded monetary claims	電子記録債権	Asset: Electronically recorded monetary claims (電子記録債権)+CreditCardReceivable	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible	Credit card receivable	クレジット売掛金	Asset: Credit card receivable (クレジット売掛金)+NotesLoansReceivable	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible	Loans receivable on notes	手形貸付金	Asset: Loans receivable on notes (手形貸付金)+MerchandiseInventory	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible	Merchandise inventory	繰越商品	Asset: Merchandise inventory (繰越商品). Use under the periodic/3-account method (3 分法: Purchases\/Sales\/MerchandiseInventory). For the perpetual\/specific-identification method (分記法) use 'Products' instead.+AdvancesPaid	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible	Advances paid	前払金	Asset: Advances paid (前払金)+PrepaidExpenses	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible	Prepaid expenses	前払費用	Asset: Prepaid expenses (前払費用), deferral accrual account (経過勘定)+AccruedRevenue	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible	Accrued revenue	未収収益	Asset: Accrued revenue (未収収益), deferral accrual account (経過勘定)+OtherReceivables	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible	Other receivables	未収入金	Asset: Other receivables (未収入金)+PaymentsOnBehalf	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible	Payments made on behalf	立替金	Asset: Payments made on behalf (立替金)+SuspensePayments	[SuspenseOrClearingAccount]	OrdinaryPosting	BookkeepingControlClass Assets	FixedHomeSide Debit	ContextualPresentation	Suspense payments	仮払金	Temporary account: suspense payments (仮払金). Its legacy Assets value is a bookkeeping control class; unresolved balances require review before presentation.+ConsumptionTaxPaid	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible	Consumption tax paid	仮払消費税	Asset: Consumption tax paid (仮払消費税)+PrepaidCorporateIncomeTaxes	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible	Prepaid corporate income taxes	仮払法人税等	Asset: Prepaid corporate income taxes (仮払法人税等)+Land	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible	Land	土地	Asset: Land (土地)+Fixtures	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible	Fixtures and equipment	備品	Asset: Fixtures and equipment (備品)+Patent	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible	Patent	特許権	Asset: Patent (特許権)+Trademark	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible	Trademark	商標権	Asset: Trademark (商標権)+Software	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible	Software	ソフトウェア	Asset: Software (ソフトウェア)+CashOverShort	[SuspenseOrClearingAccount]	OrdinaryPosting	BookkeepingControlClass Assets	ContextDependentHomeSide	NotPresented	Cash over and short	現金過不足	Temporary account: cash over and short (現金過不足). It must be cleared at closing and is not presented in financial statements.+AccountsPayable	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Liability	FixedHomeSide Credit	StatementEligible	Accounts payable	買掛金	Liability: Accounts payable (買掛金)+NotesPayable	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Liability	FixedHomeSide Credit	StatementEligible	Notes payable	支払手形	Liability: Notes payable (支払手形)+ElectronicallyRecordedObligations	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Liability	FixedHomeSide Credit	StatementEligible	Electronically recorded monetary obligations	電子記録債務	Liability: Electronically recorded monetary obligations (電子記録債務)+NotesLoansPayable	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Liability	FixedHomeSide Credit	StatementEligible	Loans payable on notes	手形借入金	Liability: Loans payable on notes (手形借入金)+BankOverdraft	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Liability	FixedHomeSide Credit	StatementEligible	Bank overdraft	当座借越	Liability: Bank overdraft (当座借越)+AdvancesReceived	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Liability	FixedHomeSide Credit	StatementEligible	Advances received	前受金	Liability: Advances received (前受金)+UnearnedRevenue	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Liability	FixedHomeSide Credit	StatementEligible	Unearned revenue	前受収益	Liability: Unearned revenue (前受収益), deferral accrual account (経過勘定)+AccruedExpenses	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Liability	FixedHomeSide Credit	StatementEligible	Accrued expenses	未払費用	Liability: Accrued expenses (未払費用), deferral accrual account (経過勘定)+OtherPayables	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Liability	FixedHomeSide Credit	StatementEligible	Other payables	未払金	Liability: Other payables (未払金)+DepositsReceived	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Liability	FixedHomeSide Credit	StatementEligible	Deposits received	預り金	Liability: Deposits received (預り金)+SuspenseReceipts	[SuspenseOrClearingAccount]	OrdinaryPosting	BookkeepingControlClass Liability	FixedHomeSide Credit	ContextualPresentation	Suspense receipts	仮受金	Temporary account: suspense receipts (仮受金). Its legacy Liability value is a bookkeeping control class; unresolved balances require review before presentation.+ConsumptionTaxReceived	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Liability	FixedHomeSide Credit	StatementEligible	Consumption tax received	仮受消費税	Liability: Consumption tax received (仮受消費税)+AccruedConsumptionTax	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Liability	FixedHomeSide Credit	StatementEligible	Accrued (unpaid) consumption tax	未払消費税	Liability: Accrued (unpaid) consumption tax (未払消費税)+AccruedCorporateIncomeTaxes	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Liability	FixedHomeSide Credit	StatementEligible	Accrued (unpaid) corporate income taxes	未払法人税等	Liability: Accrued (unpaid) corporate income taxes (未払法人税等)+UnpaidDividends	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Liability	FixedHomeSide Credit	StatementEligible	Unpaid dividends	未払配当金	Liability: Unpaid dividends (未払配当金)+AllowanceForDoubtfulAccounts	[OrdinaryAccount,ContraAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Credit	StatementEligible	Allowance for doubtful accounts	貸倒引当金	Asset (contra): Allowance for doubtful accounts (貸倒引当金), a credit-balance valuation account (評価勘定) deducted from receivables. Home side is Credit because it is a contra asset (isContra); values stay non-negative and the Hat\/Not structure is intact. B\/S deduction (net) presentation is the Write side's job.+AccumulatedDepreciation	[OrdinaryAccount,ContraAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Credit	StatementEligible	Accumulated depreciation	減価償却累計額	Asset (contra): Accumulated depreciation (減価償却累計額), a credit-balance valuation account (評価勘定) under the indirect method (間接法), deducted from the related depreciable assets. Home side is Credit because it is a contra asset (isContra). This is the canonical bookkeeping account for accumulated depreciation; the existing 'ReserveForDepreciation' is retained as the legacy SNA\/macro-accounting name.+LegalRetainedEarnings	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Equity	FixedHomeSide Credit	StatementEligible	Legal (appropriated) retained earnings reserve	利益準備金	Equity: Legal (appropriated) retained earnings reserve (利益準備金)+CumulativeTranslationAdjustment	[OrdinaryAccount]	ConsolidationOnly	StatementDivision Equity	FixedHomeSide Credit	ContextualPresentation	Cumulative translation adjustment	為替換算調整勘定	Consolidation adjustment: cumulative translation adjustment (為替換算調整勘定). Available only in consolidation worksheets.+ProvisionForDoubtfulAccounts	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Cost	FixedHomeSide Debit	StatementEligible	Provision for doubtful accounts	貸倒引当金繰入	Cost: Provision for doubtful accounts (貸倒引当金繰入)+BadDebtLoss	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Cost	FixedHomeSide Debit	StatementEligible	Bad debt loss	貸倒損失	Cost: Bad debt loss (貸倒損失)+LossOnSalesOfFixedAssets	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Cost	FixedHomeSide Debit	StatementEligible	Loss on sales of fixed assets	固定資産売却損	Cost: Loss on sales of fixed assets (固定資産売却損)+LossOnSalesOfNotesReceivable	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Cost	FixedHomeSide Debit	StatementEligible	Loss on sales of notes receivable	手形売却損	Cost: Loss on sales of notes receivable (手形売却損)+PaymentFees	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Cost	FixedHomeSide Debit	StatementEligible	Payment fees / fees paid	支払手数料	Cost: Payment fees / fees paid (支払手数料), the debit counterpart of 'ReceiptFee'+MiscellaneousLoss	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Cost	FixedHomeSide Debit	StatementEligible	Miscellaneous loss	雑損	Cost: Miscellaneous loss (雑損)+CorporateIncomeTaxes	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Cost	FixedHomeSide Debit	StatementEligible	Corporate income taxes	法人税等	Cost: Corporate income taxes (法人税等)+CommunicationExpenses	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Cost	FixedHomeSide Debit	StatementEligible	Communication expenses	通信費	Cost: Communication expenses (通信費). Explicitly named counterpart of the legacy 'Commutation' (also "Communication"); 'Commutation' is retained for backward compatibility.+GainOnSalesOfFixedAssets	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Revenue	FixedHomeSide Credit	StatementEligible	Gain on sales of fixed assets	固定資産売却益	Revenue: Gain on sales of fixed assets (固定資産売却益)+RecoveryOfBadDebts	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Revenue	FixedHomeSide Credit	StatementEligible	Recovery of bad debts written off	償却債権取立益	Revenue: Recovery of bad debts written off (償却債権取立益)+MiscellaneousIncome	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Revenue	FixedHomeSide Credit	StatementEligible	Miscellaneous income	雑益	Revenue: Miscellaneous income (雑益)+ReversalOfAllowanceForDoubtfulAccounts	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Revenue	FixedHomeSide Credit	StatementEligible	Reversal of allowance for doubtful accounts	貸倒引当金戻入	Revenue: Reversal of allowance for doubtful accounts (貸倒引当金戻入). Credit counterpart used by the 差額補充法/洗替法 when the estimated allowance is smaller than the existing balance (the excess of 'AllowanceForDoubtfulAccounts' is released).+TimeDeposits	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible	Time deposits	定期預金	Assets: Time deposits (定期預金)+LoansReceivable	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible	Loans receivable	貸付金	Assets: Loans receivable (貸付金)+GiftCertificatesReceived	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible	Gift certificates received	受取商品券	Assets: Gift certificates received (受取商品券)+SecurityDepositsPaid	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible	Guarantee deposits	差入保証金	Assets: Guarantee deposits (差入保証金)+SuppliesOnHand	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible	Supplies	貯蔵品	Assets: Supplies (貯蔵品)+ContractAssets	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible	Contract assets	契約資産	Assets: Contract assets (契約資産)+IncomeTaxesRefundReceivable	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible	Income taxes refund receivable	未収還付法人税等	Assets: Income taxes refund receivable (未収還付法人税等)+WorkInProcess	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible	Work in process	仕掛品	Assets: Work in process (仕掛品)+DeferredTaxAssets	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible	Deferred tax assets	繰延税金資産	Assets: Deferred tax assets (繰延税金資産)+LeasedAssets	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible	Leased assets	リース資産	Assets: Leased assets (リース資産)+ToolsAndInstruments	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible	Tools and instruments	工具器具	Assets: Tools and instruments (工具器具)+ConstructionInProgress	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible	Construction in progress	建設仮勘定	Assets: Construction in progress (建設仮勘定)+Goodwill	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible	Goodwill	のれん	Assets: Goodwill (のれん)+SoftwareInProgress	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible	Software in progress	ソフトウェア仮勘定	Assets: Software in progress (ソフトウェア仮勘定)+LongTermPrepaidExpenses	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible	Long-term prepaid expenses	長期前払費用	Assets: Long-term prepaid expenses (長期前払費用)+DishonoredNotesReceivable	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible	Dishonored notes receivable	不渡手形	Assets: Dishonored notes receivable (不渡手形)+PrepaidPensionCost	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible	Prepaid pension costs	前払年金費用	Assets: Prepaid pension costs (前払年金費用)+NetDefinedBenefitAsset	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible	Retirement benefit asset	退職給付に係る資産	Assets: Retirement benefit asset (退職給付に係る資産)+DepositsInSpecialAccounts	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible	Deposits in special accounts	別段預金	Assets: Deposits in special accounts (別段預金)+Structures	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible	Structures	構築物	Assets: Structures (構築物)+LeaseholdRights	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible	Leasehold interests in land	借地権	Assets: Leasehold interests in land (借地権)+NonOperatingNotesReceivable	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible	Non-operating notes receivable	営業外受取手形	Assets: Non-operating notes receivable (営業外受取手形)+NonOperatingElectronicallyRecordedReceivable	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible	Electronically recorded monetary claims - non-operating	営業外電子記録債権	Assets: Electronically recorded monetary claims - non-operating (営業外電子記録債権)+RefundLiabilities	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Liability	FixedHomeSide Credit	StatementEligible	Refund liabilities	返金負債	Liability: Refund liabilities (返金負債)+NonOperatingNotesPayable	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Liability	FixedHomeSide Credit	StatementEligible	Non-operating notes payable	営業外支払手形	Liability: Non-operating notes payable (営業外支払手形)+NonOperatingElectronicallyRecordedObligations	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Liability	FixedHomeSide Credit	StatementEligible	Electronically recorded obligations - non-operating	営業外電子記録債務	Liability: Electronically recorded obligations - non-operating (営業外電子記録債務)+BonusesPayable	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Liability	FixedHomeSide Credit	StatementEligible	Accrued bonuses	未払賞与	Liability: Accrued bonuses (未払賞与)+AllowanceForRepairs	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Liability	FixedHomeSide Credit	StatementEligible	Provision for repairs	修繕引当金	Liability: Provision for repairs (修繕引当金)+AllowanceForProductWarranties	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Liability	FixedHomeSide Credit	StatementEligible	Provision for warranties	商品保証引当金	Liability: Provision for warranties (商品保証引当金)+AllowanceForBonuses	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Liability	FixedHomeSide Credit	StatementEligible	Provision for bonuses	賞与引当金	Liability: Provision for bonuses (賞与引当金)+DeferredTaxLiabilities	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Liability	FixedHomeSide Credit	StatementEligible	Deferred tax liabilities	繰延税金負債	Liability: Deferred tax liabilities (繰延税金負債)+LeaseObligations	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Liability	FixedHomeSide Credit	StatementEligible	Lease liabilities	リース債務	Liability: Lease liabilities (リース債務)+GuaranteeDepositsReceived	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Liability	FixedHomeSide Credit	StatementEligible	Guarantee deposits received	預り保証金	Liability: Guarantee deposits received (預り保証金)+AllowanceForRetirementBenefits	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Liability	FixedHomeSide Credit	StatementEligible	Provision for retirement benefits	退職給付引当金	Liability: Provision for retirement benefits (退職給付引当金)+LongTermOtherPayables	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Liability	FixedHomeSide Credit	StatementEligible	Long-term accounts payable - other	長期未払金	Liability: Long-term accounts payable - other (長期未払金)+NetDefinedBenefitLiability	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Liability	FixedHomeSide Credit	StatementEligible	Retirement benefit liability	退職給付に係る負債	Liability: Retirement benefit liability (退職給付に係る負債)+StockSubscriptionDeposits	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Equity	FixedHomeSide Credit	StatementEligible	Deposits for subscriptions of shares	株式申込証拠金	Equity: Deposits for subscriptions of shares (株式申込証拠金)+LegalCapitalSurplus	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Equity	FixedHomeSide Credit	StatementEligible	Legal capital surplus	資本準備金	Equity: Legal capital surplus (資本準備金)+OtherCapitalSurplus	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Equity	FixedHomeSide Credit	StatementEligible	Other capital surplus	その他資本剰余金	Equity: Other capital surplus (その他資本剰余金)+DividendEqualizationReserve	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Equity	FixedHomeSide Credit	StatementEligible	Reserve for dividend equalization	配当平均積立金	Equity: Reserve for dividend equalization (配当平均積立金)+RepairFundReserve	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Equity	FixedHomeSide Credit	StatementEligible	Reserve for repairs	修繕積立金	Equity: Reserve for repairs (修繕積立金)+ConstructionFundReserve	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Equity	FixedHomeSide Credit	StatementEligible	Reserve for new construction	新築積立金	Equity: Reserve for new construction (新築積立金)+GeneralReserve	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Equity	FixedHomeSide Credit	StatementEligible	General reserve	別途積立金	Equity: General reserve (別途積立金)+ValuationDifferenceOnOtherSecurities	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Equity	FixedHomeSide Credit	StatementEligible	Valuation difference on available-for-sale securities	その他有価証券評価差額金	Equity: Valuation difference on available-for-sale securities (その他有価証券評価差額金)+NonControllingInterests	[AttributionAccount]	ConsolidationOnly	StatementDivision Equity	FixedHomeSide Credit	ContextualPresentation	Non-controlling interests	非支配株主持分	Equity: Non-controlling interests (非支配株主持分)+CapitalSurplus	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Equity	FixedHomeSide Credit	StatementEligible	Capital surplus	資本剰余金	Equity: Capital surplus (資本剰余金)+EarnedSurplus	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Equity	FixedHomeSide Credit	StatementEligible	Retained earnings	利益剰余金	Equity: Retained earnings (利益剰余金)+ServiceRevenue	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Revenue	FixedHomeSide Credit	StatementEligible	Service revenue	役務収益	Revenue: Service revenue (役務収益)+OperatingRevenue	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Revenue	FixedHomeSide Credit	StatementEligible	Operating revenue	営業収益	Revenue: Operating revenue (営業収益)+GainOnSalesOfSecurities	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Revenue	FixedHomeSide Credit	StatementEligible	Gain on sale of securities	有価証券売却益	Revenue: Gain on sale of securities (有価証券売却益)+GainOnValuationOfSecurities	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Revenue	FixedHomeSide Credit	StatementEligible	Gain on valuation of securities	有価証券評価益	Revenue: Gain on valuation of securities (有価証券評価益)+DividendsReceived	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Revenue	FixedHomeSide Credit	StatementEligible	Dividend income	受取配当金	Revenue: Dividend income (受取配当金)+InterestOnSecurities	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Revenue	FixedHomeSide Credit	StatementEligible	Interest on securities	有価証券利息	Revenue: Interest on securities (有価証券利息)+GainOnSalesOfInvestmentSecurities	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Revenue	FixedHomeSide Credit	StatementEligible	Gain on sale of investment securities	投資有価証券売却益	Revenue: Gain on sale of investment securities (投資有価証券売却益)+InsuranceGain	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Revenue	FixedHomeSide Credit	StatementEligible	Gain on insurance claims	保険差益	Revenue: Gain on insurance claims (保険差益)+GainOnBargainPurchase	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Revenue	FixedHomeSide Credit	StatementEligible	Gain on bargain purchase	負ののれん発生益	Revenue: Gain on bargain purchase (負ののれん発生益)+ReversalOfAllowanceForRepairs	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Revenue	FixedHomeSide Credit	StatementEligible	Reversal of provision for repairs	修繕引当金戻入	Revenue: Reversal of provision for repairs (修繕引当金戻入)+ReversalOfAllowanceForProductWarranties	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Revenue	FixedHomeSide Credit	StatementEligible	Reversal of provision for warranties	商品保証引当金戻入	Revenue: Reversal of provision for warranties (商品保証引当金戻入)+GainOnDonationOfFixedAssets	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Revenue	FixedHomeSide Credit	StatementEligible	Gain on receipt of donated non-current assets	固定資産受贈益	Revenue: Gain on receipt of donated non-current assets (固定資産受贈益)+GainOnNationalSubsidies	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Revenue	FixedHomeSide Credit	StatementEligible	Gain on receipt of national subsidies	国庫補助金受贈益	Revenue: Gain on receipt of national subsidies (国庫補助金受贈益)+GainOnConstructionGrants	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Revenue	FixedHomeSide Credit	StatementEligible	Gain on contribution received for construction	工事負担金受贈益	Revenue: Gain on contribution received for construction (工事負担金受贈益)+LandRentReceived	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Revenue	FixedHomeSide Credit	StatementEligible	Rental income from land	受取地代	Revenue: Rental income from land (受取地代)+SalesRebates	[OrdinaryAccount,ContraAccount]	OrdinaryPosting	StatementDivision Revenue	FixedHomeSide Debit	StatementEligible	Sales rebates	売上割戻	Revenue: Sales rebates (売上割戻)+CostOfServices	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Cost	FixedHomeSide Debit	StatementEligible	Cost of services	役務原価	Cost: Cost of services (役務原価)+OperatingExpenses	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Cost	FixedHomeSide Debit	StatementEligible	Operating expenses	営業費用	Cost: Operating expenses (営業費用)+InventoryShrinkageLoss	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Cost	FixedHomeSide Debit	StatementEligible	Inventory shrinkage loss	棚卸減耗損	Cost: Inventory shrinkage loss (棚卸減耗損)+LossOnValuationOfMerchandise	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Cost	FixedHomeSide Debit	StatementEligible	Valuation loss on goods	商品評価損	Cost: Valuation loss on goods (商品評価損)+Bonuses	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Cost	FixedHomeSide Debit	StatementEligible	Bonuses	賞与	Cost: Bonuses (賞与)+RetirementBenefitExpenses	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Cost	FixedHomeSide Debit	StatementEligible	Retirement benefit expenses	退職給付費用	Cost: Retirement benefit expenses (退職給付費用)+ProvisionForRepairs	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Cost	FixedHomeSide Debit	StatementEligible	Provision for repairs	修繕引当金繰入	Cost: Provision for repairs (修繕引当金繰入)+ProvisionForBonuses	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Cost	FixedHomeSide Debit	StatementEligible	Provision for bonuses	賞与引当金繰入	Cost: Provision for bonuses (賞与引当金繰入)+ProvisionForProductWarranties	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Cost	FixedHomeSide Debit	StatementEligible	Provision for warranties	商品保証引当金繰入	Cost: Provision for warranties (商品保証引当金繰入)+ResearchAndDevelopmentExpenses	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Cost	FixedHomeSide Debit	StatementEligible	Research and development expenses	研究開発費	Cost: Research and development expenses (研究開発費)+AmortizationOfGoodwill	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Cost	FixedHomeSide Debit	StatementEligible	Amortization of goodwill	のれん償却	Cost: Amortization of goodwill (のれん償却)+AmortizationOfSoftware	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Cost	FixedHomeSide Debit	StatementEligible	Amortization of software	ソフトウェア償却	Cost: Amortization of software (ソフトウェア償却)+AmortizationOfPatents	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Cost	FixedHomeSide Debit	StatementEligible	Amortization of patent rights	特許権償却	Cost: Amortization of patent rights (特許権償却)+LeaseExpenses	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Cost	FixedHomeSide Debit	StatementEligible	Lease expenses	支払リース料	Cost: Lease expenses (支払リース料)+IncorporationExpenses	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Cost	FixedHomeSide Debit	StatementEligible	Organization expenses	創立費	Cost: Organization expenses (創立費)+StockIssuanceCosts	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Cost	FixedHomeSide Debit	StatementEligible	Share issuance costs	株式交付費	Cost: Share issuance costs (株式交付費)+BusinessCommencementExpenses	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Cost	FixedHomeSide Debit	StatementEligible	Business commencement expenses	開業費	Cost: Business commencement expenses (開業費)+DevelopmentExpenses	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Cost	FixedHomeSide Debit	StatementEligible	Development expenses	開発費	Cost: Development expenses (開発費)+LossOnSalesOfElectronicallyRecordedReceivables	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Cost	FixedHomeSide Debit	StatementEligible	Loss on sale of electronically recorded monetary claims	電子記録債権売却損	Cost: Loss on sale of electronically recorded monetary claims (電子記録債権売却損)+LossOnSalesOfReceivables	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Cost	FixedHomeSide Debit	StatementEligible	Loss on sale of receivables	債権売却損	Cost: Loss on sale of receivables (債権売却損)+LossOnSalesOfSecurities	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Cost	FixedHomeSide Debit	StatementEligible	Loss on sale of securities	有価証券売却損	Cost: Loss on sale of securities (有価証券売却損)+LossOnValuationOfSecurities	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Cost	FixedHomeSide Debit	StatementEligible	Loss on valuation of securities	有価証券評価損	Cost: Loss on valuation of securities (有価証券評価損)+LossOnSalesOfInvestmentSecurities	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Cost	FixedHomeSide Debit	StatementEligible	Loss on sale of investment securities	投資有価証券売却損	Cost: Loss on sale of investment securities (投資有価証券売却損)+LossOnFire	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Cost	FixedHomeSide Debit	StatementEligible	Loss on fire	火災損失	Cost: Loss on fire (火災損失)+LossOnRetirementOfFixedAssets	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Cost	FixedHomeSide Debit	StatementEligible	Loss on retirement of non-current assets	固定資産除却損	Cost: Loss on retirement of non-current assets (固定資産除却損)+LossOnReductionOfFixedAssets	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Cost	FixedHomeSide Debit	StatementEligible	Loss on tax purpose reduction entry of non-current assets	固定資産圧縮損	Cost: Loss on tax purpose reduction entry of non-current assets (固定資産圧縮損)+AdditionalIncomeTaxesForPriorPeriods	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Cost	FixedHomeSide Debit	StatementEligible	Additional income taxes for prior periods	追徴法人税等	Cost: Additional income taxes for prior periods (追徴法人税等)+RefundOfIncomeTaxes	[OrdinaryAccount,ContraAccount]	OrdinaryPosting	StatementDivision Cost	FixedHomeSide Credit	StatementEligible	Refund of income taxes	還付法人税等	Cost: Refund of income taxes (還付法人税等)+PurchaseRebates	[OrdinaryAccount,ContraAccount]	OrdinaryPosting	StatementDivision Cost	FixedHomeSide Credit	StatementEligible	Purchase rebates	仕入割戻	Cost: Purchase rebates (仕入割戻)+WelfareExpenses	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Cost	FixedHomeSide Debit	StatementEligible	Welfare expenses	福利厚生費	Cost: Welfare expenses (福利厚生費)+MaintenanceExpenses	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Cost	FixedHomeSide Debit	StatementEligible	Maintenance expenses	保守費	Cost: Maintenance expenses (保守費)+StatutoryWelfareExpenses	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Cost	FixedHomeSide Debit	StatementEligible	Legal welfare expenses	法定福利費	Cost: Legal welfare expenses (法定福利費)+LandRentPaid	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Cost	FixedHomeSide Debit	StatementEligible	Rent expenses on land	支払地代	Cost: Rent expenses on land (支払地代)+InsuranceExpense	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Cost	FixedHomeSide Debit	StatementEligible	Insurance expenses	保険料	Cost: Insurance expenses (保険料)+RepairsExpense	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Cost	FixedHomeSide Debit	StatementEligible	Repair expenses	修繕費	Cost: Repair expenses (修繕費)+StorageExpenses	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Cost	FixedHomeSide Debit	StatementEligible	Storage costs	保管費	Cost: Storage costs (保管費)+MembershipFees	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Cost	FixedHomeSide Debit	StatementEligible	Membership fees	諸会費	Cost: Membership fees (諸会費)+IncomeSummary	[ClosingDevice]	ClosingOnly	DirectionEncoding Assets	ContextDependentHomeSide	NotPresented	Income summary	損益	Closing device: income summary (損益). Available only during closing; the legacy Assets value is an internal direction encoding, not a balance-sheet classification.+SuspenseAccount	[SuspenseOrClearingAccount]	OrdinaryPosting	BookkeepingControlClass Assets	ContextDependentHomeSide	ContextualPresentation	Suspense account	未決算	Temporary account: suspense account (未決算). Its legacy Assets value is a bookkeeping control class; unresolved balances require review before presentation.+ForeignExchangeGains	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Revenue	FixedHomeSide Credit	StatementEligible	Foreign exchange gains	為替差益	Revenue: Foreign exchange gains (為替差益)+ForeignExchangeLosses	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Cost	FixedHomeSide Debit	StatementEligible	Foreign exchange losses	為替差損	Cost: Foreign exchange losses (為替差損)+ContraAccountForGuaranteeObligations	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible	Contra account for guarantee obligations	保証債務見返	Assets: Contra account for guarantee obligations (保証債務見返)+GuaranteeObligations	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Liability	FixedHomeSide Credit	StatementEligible	Guarantee obligations	保証債務	Liability: Guarantee obligations (保証債務)+IncomeTaxesAdjustment	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Cost	FixedHomeSide Debit	StatementEligible	Income taxes - deferred	法人税等調整額	Cost: Income taxes - deferred (法人税等調整額)+BranchCurrentAccount	[ReciprocalAccount]	OrdinaryPosting	BookkeepingControlClass Assets	FixedHomeSide Debit	ContextualPresentation	Branch current account	支店	Reciprocal account: branch current account (支店). It may remain in head-office books but is eliminated when head-office and branch balances are combined.+HeadOfficeCurrentAccount	[ReciprocalAccount]	OrdinaryPosting	BookkeepingControlClass Liability	FixedHomeSide Credit	ContextualPresentation	Head office current account	本店	Reciprocal account: head-office current account (本店). It may remain in branch books but is eliminated when head-office and branch balances are combined.+NetIncomeAttributableToNCI	[AttributionAccount,PeriodResult]	ConsolidationOnly	DirectionEncoding Cost	FixedHomeSide Debit	ContextualPresentation	Profit attributable to non-controlling interests	非支配株主に帰属する当期純利益	Consolidation attribution result: profit attributable to non-controlling interests (非支配株主に帰属する当期純利益). Available only in consolidation worksheets; the legacy Cost value is an internal direction encoding.+NetLossAttributableToNCI	[AttributionAccount,PeriodResult]	ConsolidationOnly	DirectionEncoding Revenue	FixedHomeSide Credit	ContextualPresentation	Loss attributable to non-controlling interests	非支配株主に帰属する当期純損失	Consolidation attribution result: loss attributable to non-controlling interests (非支配株主に帰属する当期純損失). Available only in consolidation worksheets; the legacy Revenue value is an internal direction encoding.+TradingSecurities	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible	Trading securities	売買目的有価証券	Assets: Trading securities (売買目的有価証券)+HeldToMaturityBonds	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible	Held-to-maturity bonds	満期保有目的債券	Assets: Held-to-maturity bonds (満期保有目的債券)+SubsidiaryStocks	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible	Shares of subsidiaries	子会社株式	Assets: Shares of subsidiaries (子会社株式)+AffiliateStocks	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible	Shares of associates	関連会社株式	Assets: Shares of associates (関連会社株式)+AvailableForSaleSecurities	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible	Available-for-sale securities	その他有価証券	Assets: Available-for-sale securities (その他有価証券)+ConsumptionTaxRefundReceivable	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible	Consumption tax refund receivable	未収還付消費税	Asset: Consumption tax refund receivable (未収還付消費税)+PropertyTaxPayable	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Liability	FixedHomeSide Credit	StatementEligible	Property tax payable	未払固定資産税	Liability: Property tax payable (未払固定資産税)+DepositsReceivedFromOfficers	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Liability	FixedHomeSide Credit	StatementEligible	Deposits received from officers	役員預り金	Liability: Deposits received from officers (役員預り金)+EntertainmentExpenses	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Cost	FixedHomeSide Debit	StatementEligible	Entertainment expenses	交際費	Expense: Entertainment expenses (交際費)+MeetingExpenses	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Cost	FixedHomeSide Debit	StatementEligible	Meeting expenses	会議費	Expense: Meeting expenses (会議費)+NewspaperBooksExpenses	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Cost	FixedHomeSide Debit	StatementEligible	Newspapers and books	新聞図書費	Expense: Newspapers and books (新聞図書費)+RawMaterials	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible	Raw materials	原材料	Assets: Raw materials (原材料)+GoodsInTransit	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible	Goods in transit	未着品	Assets: Goods in transit (未着品)
+ test/fixtures/account-semantics-050/consumer-inventory.txt view
@@ -0,0 +1,48 @@+examples/audit-eval/gen/DeriveEA.hs+examples/audit-eval/gen/accounts.py+examples/audit-eval/harness/EmitCanonical.hs+examples/audit-eval/harness/LoadChecked.hs+examples/audit-eval/oracle/Oracle.hs+examples/audit-eval/runner/arms.py+examples/audit-eval/runner/build.py+examples/basic/elementaryBookkeepingEx2.hs+examples/basic/elementaryBookkeepingEx3.hs+examples/basic/elementaryBookkeepingEx4.hs+examples/basic/elementaryBookkeepingEx9.hs+examples/basic/simulateEx1.hs+examples/basic/simulateEx2.hs+examples/basic/simulateEx2Fast.hs+examples/benchmark/Bench.hs+examples/deterministic/ripple/RippleEffect.hs+examples/deterministic/ripple/ripple.hs+examples/deterministic/ripple/rippleWithStock.hs+examples/deterministic/ripple/rippleWithStockMultiSeeds.hs+examples/market/MarketModel.hs+examples/optimization/CGE/CGE.hs+examples/optimization/CGE/stdcge.hs+examples/optimization/cge-lite/Model.hs+src/ExchangeAlgebra/Algebra.hs+src/ExchangeAlgebra/Algebra/Base.hs+src/ExchangeAlgebra/Algebra/Base/Account/Registry.hs+src/ExchangeAlgebra/Algebra/Base/Account/Types.hs+src/ExchangeAlgebra/Algebra/Base/Element.hs+src/ExchangeAlgebra/Algebra/Transfer.hs+src/ExchangeAlgebra/Assist.hs+src/ExchangeAlgebra/Bookkeeping.hs+src/ExchangeAlgebra/Consolidation/Worksheet.hs+src/ExchangeAlgebra/Convert.hs+src/ExchangeAlgebra/Convert/Checked.hs+src/ExchangeAlgebra/Journal.hs+src/ExchangeAlgebra/Journal/Transfer.hs+src/ExchangeAlgebra/Reporting/Metric.hs+src/ExchangeAlgebra/Reporting/Presentation.hs+src/ExchangeAlgebra/Simulate/Lite.hs+src/ExchangeAlgebra/TrialBalance/Validation.hs+src/ExchangeAlgebra/Write.hs+test/Spec.hs+tools/DumpAccountMetadata.hs+tools/DumpAccountSemanticsGolden.hs+tools/DumpGolden.hs+tools/DumpPostVocabGolden.hs+tools/DumpVocabGolden.hs+tools/ProbeFinalStock.hs
+ test/fixtures/account-semantics-050/metadata.tsv view
@@ -0,0 +1,241 @@+# account-semantics-050 Land 1 registry (title, roles, posting, divisionSemantics, homeSideSemantics, reportingEligibility); schema 1; base 09c8a60c0bfb1a7fedb01689ceee789b8b4e6084+Cash	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible+Deposits	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible+CurrentDeposits	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible+Securities	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible+InvestmentSecurities	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible+InvestmentInAssociate	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible+LongTermNationalBonds	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible+ShortTermNationalBonds	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible+Products	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible+Machinery	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible+Building	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible+Vehicle	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible+StockInvestment	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible+EquipmentInvestment	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible+LongTermLoansReceivable	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible+AccountsReceivable	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible+ShortTermLoansReceivable	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible+ReserveDepositReceivable	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible+Gold	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible+GovernmentService	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible+CapitalStock	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Equity	FixedHomeSide Credit	StatementEligible+RetainedEarnings	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Equity	FixedHomeSide Credit	StatementEligible+LongTermLoansPayable	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Liability	FixedHomeSide Credit	StatementEligible+ShortTermLoansPayable	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Liability	FixedHomeSide Credit	StatementEligible+LoansPayable	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Liability	FixedHomeSide Credit	StatementEligible+ReserveForDepreciation	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Liability	FixedHomeSide Credit	StatementEligible+DepositPayable	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Liability	FixedHomeSide Credit	StatementEligible+LongTermNationalBondsPayable	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Liability	FixedHomeSide Credit	StatementEligible+ShortTermNationalBondsPayable	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Liability	FixedHomeSide Credit	StatementEligible+ReserveDepositPayable	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Liability	FixedHomeSide Credit	StatementEligible+CentralBankNotePayable	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Liability	FixedHomeSide Credit	StatementEligible+Depreciation	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Cost	FixedHomeSide Debit	StatementEligible+AmortizationExpense	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Cost	FixedHomeSide Debit	StatementEligible+SalesCost	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Cost	FixedHomeSide Debit	StatementEligible+BusinessTrip	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Cost	FixedHomeSide Debit	StatementEligible+Commutation	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Cost	FixedHomeSide Debit	StatementEligible+UtilitiesExpense	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Cost	FixedHomeSide Debit	StatementEligible+RentExpense	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Cost	FixedHomeSide Debit	StatementEligible+AdvertisingExpense	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Cost	FixedHomeSide Debit	StatementEligible+DeliveryExpenses	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Cost	FixedHomeSide Debit	StatementEligible+SuppliesExpenses	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Cost	FixedHomeSide Debit	StatementEligible+MiscellaneousExpenses	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Cost	FixedHomeSide Debit	StatementEligible+WageExpenditure	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Cost	FixedHomeSide Debit	StatementEligible+InterestExpense	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Cost	FixedHomeSide Debit	StatementEligible+TaxesExpense	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Cost	FixedHomeSide Debit	StatementEligible+ConsumptionExpenditure	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Cost	FixedHomeSide Debit	StatementEligible+SubsidyExpense	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Cost	FixedHomeSide Debit	StatementEligible+CentralBankPaymentExpense	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Cost	FixedHomeSide Debit	StatementEligible+Purchases	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Cost	FixedHomeSide Debit	StatementEligible+NetIncome	[PeriodResult]	EngineGeneratedOnly	DirectionEncoding Cost	FixedHomeSide Debit	DerivedPresentation+ValueAdded	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Revenue	FixedHomeSide Credit	StatementEligible+SubsidyIncome	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Revenue	FixedHomeSide Credit	StatementEligible+NationalBondInterestEarned	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Revenue	FixedHomeSide Credit	StatementEligible+DepositInterestEarned	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Revenue	FixedHomeSide Credit	StatementEligible+GrossProfit	[ReportingSubtotal]	EngineGeneratedOnly	DirectionEncoding Revenue	FixedHomeSide Credit	DerivedPresentation+OrdinaryProfit	[ReportingSubtotal]	EngineGeneratedOnly	DirectionEncoding Revenue	FixedHomeSide Credit	DerivedPresentation+InterestEarned	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Revenue	FixedHomeSide Credit	StatementEligible+ReceiptFee	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Revenue	FixedHomeSide Credit	StatementEligible+RentalIncome	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Revenue	FixedHomeSide Credit	StatementEligible+WageEarned	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Revenue	FixedHomeSide Credit	StatementEligible+TaxesRevenue	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Revenue	FixedHomeSide Credit	StatementEligible+CentralBankPaymentIncome	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Revenue	FixedHomeSide Credit	StatementEligible+Sales	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Revenue	FixedHomeSide Credit	StatementEligible+EquityInEarningsOfInvestee	[OrdinaryAccount]	ConsolidationOnly	StatementDivision Revenue	FixedHomeSide Credit	ContextualPresentation+NetLoss	[PeriodResult]	EngineGeneratedOnly	DirectionEncoding Revenue	FixedHomeSide Credit	DerivedPresentation+PettyCash	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible+NotesReceivable	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible+ElectronicallyRecordedReceivable	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible+CreditCardReceivable	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible+NotesLoansReceivable	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible+MerchandiseInventory	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible+AdvancesPaid	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible+PrepaidExpenses	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible+AccruedRevenue	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible+OtherReceivables	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible+PaymentsOnBehalf	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible+SuspensePayments	[SuspenseOrClearingAccount]	OrdinaryPosting	BookkeepingControlClass Assets	FixedHomeSide Debit	ContextualPresentation+ConsumptionTaxPaid	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible+PrepaidCorporateIncomeTaxes	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible+Land	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible+Fixtures	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible+Patent	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible+Trademark	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible+Software	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible+CashOverShort	[SuspenseOrClearingAccount]	OrdinaryPosting	BookkeepingControlClass Assets	ContextDependentHomeSide	NotPresented+AccountsPayable	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Liability	FixedHomeSide Credit	StatementEligible+NotesPayable	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Liability	FixedHomeSide Credit	StatementEligible+ElectronicallyRecordedObligations	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Liability	FixedHomeSide Credit	StatementEligible+NotesLoansPayable	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Liability	FixedHomeSide Credit	StatementEligible+BankOverdraft	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Liability	FixedHomeSide Credit	StatementEligible+AdvancesReceived	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Liability	FixedHomeSide Credit	StatementEligible+UnearnedRevenue	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Liability	FixedHomeSide Credit	StatementEligible+AccruedExpenses	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Liability	FixedHomeSide Credit	StatementEligible+OtherPayables	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Liability	FixedHomeSide Credit	StatementEligible+DepositsReceived	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Liability	FixedHomeSide Credit	StatementEligible+SuspenseReceipts	[SuspenseOrClearingAccount]	OrdinaryPosting	BookkeepingControlClass Liability	FixedHomeSide Credit	ContextualPresentation+ConsumptionTaxReceived	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Liability	FixedHomeSide Credit	StatementEligible+AccruedConsumptionTax	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Liability	FixedHomeSide Credit	StatementEligible+AccruedCorporateIncomeTaxes	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Liability	FixedHomeSide Credit	StatementEligible+UnpaidDividends	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Liability	FixedHomeSide Credit	StatementEligible+AllowanceForDoubtfulAccounts	[OrdinaryAccount,ContraAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Credit	StatementEligible+AccumulatedDepreciation	[OrdinaryAccount,ContraAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Credit	StatementEligible+LegalRetainedEarnings	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Equity	FixedHomeSide Credit	StatementEligible+CumulativeTranslationAdjustment	[OrdinaryAccount]	ConsolidationOnly	StatementDivision Equity	FixedHomeSide Credit	ContextualPresentation+ProvisionForDoubtfulAccounts	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Cost	FixedHomeSide Debit	StatementEligible+BadDebtLoss	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Cost	FixedHomeSide Debit	StatementEligible+LossOnSalesOfFixedAssets	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Cost	FixedHomeSide Debit	StatementEligible+LossOnSalesOfNotesReceivable	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Cost	FixedHomeSide Debit	StatementEligible+PaymentFees	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Cost	FixedHomeSide Debit	StatementEligible+MiscellaneousLoss	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Cost	FixedHomeSide Debit	StatementEligible+CorporateIncomeTaxes	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Cost	FixedHomeSide Debit	StatementEligible+CommunicationExpenses	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Cost	FixedHomeSide Debit	StatementEligible+GainOnSalesOfFixedAssets	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Revenue	FixedHomeSide Credit	StatementEligible+RecoveryOfBadDebts	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Revenue	FixedHomeSide Credit	StatementEligible+MiscellaneousIncome	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Revenue	FixedHomeSide Credit	StatementEligible+ReversalOfAllowanceForDoubtfulAccounts	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Revenue	FixedHomeSide Credit	StatementEligible+TimeDeposits	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible+LoansReceivable	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible+GiftCertificatesReceived	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible+SecurityDepositsPaid	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible+SuppliesOnHand	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible+ContractAssets	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible+IncomeTaxesRefundReceivable	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible+WorkInProcess	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible+DeferredTaxAssets	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible+LeasedAssets	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible+ToolsAndInstruments	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible+ConstructionInProgress	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible+Goodwill	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible+SoftwareInProgress	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible+LongTermPrepaidExpenses	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible+DishonoredNotesReceivable	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible+PrepaidPensionCost	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible+NetDefinedBenefitAsset	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible+DepositsInSpecialAccounts	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible+Structures	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible+LeaseholdRights	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible+NonOperatingNotesReceivable	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible+NonOperatingElectronicallyRecordedReceivable	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible+RefundLiabilities	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Liability	FixedHomeSide Credit	StatementEligible+NonOperatingNotesPayable	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Liability	FixedHomeSide Credit	StatementEligible+NonOperatingElectronicallyRecordedObligations	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Liability	FixedHomeSide Credit	StatementEligible+BonusesPayable	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Liability	FixedHomeSide Credit	StatementEligible+AllowanceForRepairs	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Liability	FixedHomeSide Credit	StatementEligible+AllowanceForProductWarranties	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Liability	FixedHomeSide Credit	StatementEligible+AllowanceForBonuses	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Liability	FixedHomeSide Credit	StatementEligible+DeferredTaxLiabilities	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Liability	FixedHomeSide Credit	StatementEligible+LeaseObligations	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Liability	FixedHomeSide Credit	StatementEligible+GuaranteeDepositsReceived	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Liability	FixedHomeSide Credit	StatementEligible+AllowanceForRetirementBenefits	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Liability	FixedHomeSide Credit	StatementEligible+LongTermOtherPayables	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Liability	FixedHomeSide Credit	StatementEligible+NetDefinedBenefitLiability	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Liability	FixedHomeSide Credit	StatementEligible+StockSubscriptionDeposits	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Equity	FixedHomeSide Credit	StatementEligible+LegalCapitalSurplus	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Equity	FixedHomeSide Credit	StatementEligible+OtherCapitalSurplus	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Equity	FixedHomeSide Credit	StatementEligible+DividendEqualizationReserve	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Equity	FixedHomeSide Credit	StatementEligible+RepairFundReserve	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Equity	FixedHomeSide Credit	StatementEligible+ConstructionFundReserve	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Equity	FixedHomeSide Credit	StatementEligible+GeneralReserve	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Equity	FixedHomeSide Credit	StatementEligible+ValuationDifferenceOnOtherSecurities	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Equity	FixedHomeSide Credit	StatementEligible+NonControllingInterests	[AttributionAccount]	ConsolidationOnly	StatementDivision Equity	FixedHomeSide Credit	ContextualPresentation+CapitalSurplus	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Equity	FixedHomeSide Credit	StatementEligible+EarnedSurplus	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Equity	FixedHomeSide Credit	StatementEligible+ServiceRevenue	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Revenue	FixedHomeSide Credit	StatementEligible+OperatingRevenue	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Revenue	FixedHomeSide Credit	StatementEligible+GainOnSalesOfSecurities	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Revenue	FixedHomeSide Credit	StatementEligible+GainOnValuationOfSecurities	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Revenue	FixedHomeSide Credit	StatementEligible+DividendsReceived	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Revenue	FixedHomeSide Credit	StatementEligible+InterestOnSecurities	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Revenue	FixedHomeSide Credit	StatementEligible+GainOnSalesOfInvestmentSecurities	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Revenue	FixedHomeSide Credit	StatementEligible+InsuranceGain	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Revenue	FixedHomeSide Credit	StatementEligible+GainOnBargainPurchase	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Revenue	FixedHomeSide Credit	StatementEligible+ReversalOfAllowanceForRepairs	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Revenue	FixedHomeSide Credit	StatementEligible+ReversalOfAllowanceForProductWarranties	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Revenue	FixedHomeSide Credit	StatementEligible+GainOnDonationOfFixedAssets	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Revenue	FixedHomeSide Credit	StatementEligible+GainOnNationalSubsidies	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Revenue	FixedHomeSide Credit	StatementEligible+GainOnConstructionGrants	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Revenue	FixedHomeSide Credit	StatementEligible+LandRentReceived	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Revenue	FixedHomeSide Credit	StatementEligible+SalesRebates	[OrdinaryAccount,ContraAccount]	OrdinaryPosting	StatementDivision Revenue	FixedHomeSide Debit	StatementEligible+CostOfServices	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Cost	FixedHomeSide Debit	StatementEligible+OperatingExpenses	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Cost	FixedHomeSide Debit	StatementEligible+InventoryShrinkageLoss	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Cost	FixedHomeSide Debit	StatementEligible+LossOnValuationOfMerchandise	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Cost	FixedHomeSide Debit	StatementEligible+Bonuses	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Cost	FixedHomeSide Debit	StatementEligible+RetirementBenefitExpenses	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Cost	FixedHomeSide Debit	StatementEligible+ProvisionForRepairs	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Cost	FixedHomeSide Debit	StatementEligible+ProvisionForBonuses	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Cost	FixedHomeSide Debit	StatementEligible+ProvisionForProductWarranties	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Cost	FixedHomeSide Debit	StatementEligible+ResearchAndDevelopmentExpenses	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Cost	FixedHomeSide Debit	StatementEligible+AmortizationOfGoodwill	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Cost	FixedHomeSide Debit	StatementEligible+AmortizationOfSoftware	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Cost	FixedHomeSide Debit	StatementEligible+AmortizationOfPatents	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Cost	FixedHomeSide Debit	StatementEligible+LeaseExpenses	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Cost	FixedHomeSide Debit	StatementEligible+IncorporationExpenses	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Cost	FixedHomeSide Debit	StatementEligible+StockIssuanceCosts	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Cost	FixedHomeSide Debit	StatementEligible+BusinessCommencementExpenses	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Cost	FixedHomeSide Debit	StatementEligible+DevelopmentExpenses	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Cost	FixedHomeSide Debit	StatementEligible+LossOnSalesOfElectronicallyRecordedReceivables	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Cost	FixedHomeSide Debit	StatementEligible+LossOnSalesOfReceivables	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Cost	FixedHomeSide Debit	StatementEligible+LossOnSalesOfSecurities	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Cost	FixedHomeSide Debit	StatementEligible+LossOnValuationOfSecurities	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Cost	FixedHomeSide Debit	StatementEligible+LossOnSalesOfInvestmentSecurities	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Cost	FixedHomeSide Debit	StatementEligible+LossOnFire	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Cost	FixedHomeSide Debit	StatementEligible+LossOnRetirementOfFixedAssets	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Cost	FixedHomeSide Debit	StatementEligible+LossOnReductionOfFixedAssets	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Cost	FixedHomeSide Debit	StatementEligible+AdditionalIncomeTaxesForPriorPeriods	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Cost	FixedHomeSide Debit	StatementEligible+RefundOfIncomeTaxes	[OrdinaryAccount,ContraAccount]	OrdinaryPosting	StatementDivision Cost	FixedHomeSide Credit	StatementEligible+PurchaseRebates	[OrdinaryAccount,ContraAccount]	OrdinaryPosting	StatementDivision Cost	FixedHomeSide Credit	StatementEligible+WelfareExpenses	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Cost	FixedHomeSide Debit	StatementEligible+MaintenanceExpenses	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Cost	FixedHomeSide Debit	StatementEligible+StatutoryWelfareExpenses	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Cost	FixedHomeSide Debit	StatementEligible+LandRentPaid	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Cost	FixedHomeSide Debit	StatementEligible+InsuranceExpense	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Cost	FixedHomeSide Debit	StatementEligible+RepairsExpense	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Cost	FixedHomeSide Debit	StatementEligible+StorageExpenses	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Cost	FixedHomeSide Debit	StatementEligible+MembershipFees	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Cost	FixedHomeSide Debit	StatementEligible+IncomeSummary	[ClosingDevice]	ClosingOnly	DirectionEncoding Assets	ContextDependentHomeSide	NotPresented+SuspenseAccount	[SuspenseOrClearingAccount]	OrdinaryPosting	BookkeepingControlClass Assets	ContextDependentHomeSide	ContextualPresentation+ForeignExchangeGains	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Revenue	FixedHomeSide Credit	StatementEligible+ForeignExchangeLosses	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Cost	FixedHomeSide Debit	StatementEligible+ContraAccountForGuaranteeObligations	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible+GuaranteeObligations	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Liability	FixedHomeSide Credit	StatementEligible+IncomeTaxesAdjustment	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Cost	FixedHomeSide Debit	StatementEligible+BranchCurrentAccount	[ReciprocalAccount]	OrdinaryPosting	BookkeepingControlClass Assets	FixedHomeSide Debit	ContextualPresentation+HeadOfficeCurrentAccount	[ReciprocalAccount]	OrdinaryPosting	BookkeepingControlClass Liability	FixedHomeSide Credit	ContextualPresentation+NetIncomeAttributableToNCI	[AttributionAccount,PeriodResult]	ConsolidationOnly	DirectionEncoding Cost	FixedHomeSide Debit	ContextualPresentation+NetLossAttributableToNCI	[AttributionAccount,PeriodResult]	ConsolidationOnly	DirectionEncoding Revenue	FixedHomeSide Credit	ContextualPresentation+TradingSecurities	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible+HeldToMaturityBonds	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible+SubsidiaryStocks	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible+AffiliateStocks	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible+AvailableForSaleSecurities	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible+ConsumptionTaxRefundReceivable	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible+PropertyTaxPayable	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Liability	FixedHomeSide Credit	StatementEligible+DepositsReceivedFromOfficers	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Liability	FixedHomeSide Credit	StatementEligible+EntertainmentExpenses	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Cost	FixedHomeSide Debit	StatementEligible+MeetingExpenses	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Cost	FixedHomeSide Debit	StatementEligible+NewspaperBooksExpenses	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Cost	FixedHomeSide Debit	StatementEligible+RawMaterials	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible+GoodsInTransit	[OrdinaryAccount]	OrdinaryPosting	StatementDivision Assets	FixedHomeSide Debit	StatementEligible
+ test/fixtures/account-semantics-050/suggest.tsv view
@@ -0,0 +1,1839 @@+# account-semantics-050 Land 1 LLM suggestAccounts (query, total matches, top-10 titles); schema 1; base 09c8a60c0bfb1a7fedb01689ceee789b8b4e6084+"Communication");	1	CommunicationExpenses+'AccountsPayable'	1	ReserveDepositPayable+'AccumulatedDepreciation'	1	ReserveForDepreciation+'AllowanceForDoubtfulAccounts'	1	ReversalOfAllowanceForDoubtfulAccounts+'CommunicationExpenses'	1	Commutation+'Commutation'	1	CommunicationExpenses+'DepositsReceived')	1	DepositPayable+'Depreciation'	1	AmortizationExpense+'MerchandiseInventory'	1	Products+'PaymentFees')	1	ReceiptFee+'Products'	1	MerchandiseInventory+'ReceiptFee'	1	PaymentFees+'ReserveForDepreciation'	1	AccumulatedDepreciation+(3	1	MerchandiseInventory+(also	1	CommunicationExpenses+(appropriated)	1	LegalRetainedEarnings+(contra):	2	AllowanceForDoubtfulAccounts,AccumulatedDepreciation+(isContra).	1	AccumulatedDepreciation+(isContra);	1	AllowanceForDoubtfulAccounts+(net)	1	AllowanceForDoubtfulAccounts+(the	1	ReversalOfAllowanceForDoubtfulAccounts+(unpaid)	2	AccruedConsumptionTax,AccruedCorporateIncomeTaxes+(その他有価証券)	1	AvailableForSaleSecurities+(その他有価証券評価差額金)	1	ValuationDifferenceOnOtherSecurities+(その他資本剰余金)	1	OtherCapitalSurplus+(のれん)	1	Goodwill+(のれん償却)	1	AmortizationOfGoodwill+(クレジット売掛金)	1	CreditCardReceivable+(ソフトウェア)	1	Software+(ソフトウェア仮勘定)	1	SoftwareInProgress+(ソフトウェア償却)	1	AmortizationOfSoftware+(リース債務)	1	LeaseObligations+(リース資産)	1	LeasedAssets+(不渡手形)	1	DishonoredNotesReceivable+(交際費)	1	EntertainmentExpenses+(仕入)	1	Purchases+(仕入\/売上\/繰越商品)	1	Products+(仕入割戻)	1	PurchaseRebates+(仕掛品)	1	WorkInProcess+(付加価値。SNA\/マクロ系)	1	ValueAdded+(仮受消費税)	1	ConsumptionTaxReceived+(仮受金).	1	SuspenseReceipts+(仮払法人税等)	1	PrepaidCorporateIncomeTaxes+(仮払消費税)	1	ConsumptionTaxPaid+(仮払金).	1	SuspensePayments+(会議費)	1	MeetingExpenses+(保守費)	1	MaintenanceExpenses+(保管費)	1	StorageExpenses+(保証債務)	1	GuaranteeObligations+(保証債務見返)	1	ContraAccountForGuaranteeObligations+(保険差益)	1	InsuranceGain+(保険料)	1	InsuranceExpense+(修繕引当金)	1	AllowanceForRepairs+(修繕引当金戻入)	1	ReversalOfAllowanceForRepairs+(修繕引当金繰入)	1	ProvisionForRepairs+(修繕積立金)	1	RepairFundReserve+(修繕費)	1	RepairsExpense+(借入金)	1	LoansPayable+(借地権)	1	LeaseholdRights+(備品)	1	Fixtures+(債権売却損)	1	LossOnSalesOfReceivables+(償却債権取立益)	1	RecoveryOfBadDebts+(分記法)	1	MerchandiseInventory+(別段預金)	1	DepositsInSpecialAccounts+(別途積立金)	1	GeneralReserve+(利益剰余金)	1	EarnedSurplus+(利益準備金)	1	LegalRetainedEarnings+(前受収益),	1	UnearnedRevenue+(前受金)	1	AdvancesReceived+(前払年金費用)	1	PrepaidPensionCost+(前払費用),	1	PrepaidExpenses+(前払金)	1	AdvancesPaid+(創立費)	1	IncorporationExpenses+(原材料)	1	RawMaterials+(受入預金	1	DepositPayable+(受取利息)	1	InterestEarned+(受取商品券)	1	GiftCertificatesReceived+(受取地代)	1	LandRentReceived+(受取家賃)	1	RentalIncome+(受取手形)	1	NotesReceivable+(受取手数料。支払側は	1	ReceiptFee+(受取配当金)	1	DividendsReceived+(商品)。分記法用。3	1	Products+(商品保証引当金)	1	AllowanceForProductWarranties+(商品保証引当金戻入)	1	ReversalOfAllowanceForProductWarranties+(商品保証引当金繰入)	1	ProvisionForProductWarranties+(商品評価損)	1	LossOnValuationOfMerchandise+(商標権)	1	Trademark+(営業収益)	1	OperatingRevenue+(営業外受取手形)	1	NonOperatingNotesReceivable+(営業外支払手形)	1	NonOperatingNotesPayable+(営業外電子記録債務)	1	NonOperatingElectronicallyRecordedObligations+(営業外電子記録債権)	1	NonOperatingElectronicallyRecordedReceivable+(営業費用)	1	OperatingExpenses+(固定資産受贈益)	1	GainOnDonationOfFixedAssets+(固定資産圧縮損)	1	LossOnReductionOfFixedAssets+(固定資産売却損)	1	LossOnSalesOfFixedAssets+(固定資産売却益)	1	GainOnSalesOfFixedAssets+(固定資産除却損)	1	LossOnRetirementOfFixedAssets+(国債利息収入)	1	NationalBondInterestEarned+(国庫納付金収入。SNA\/マクロ系)	1	CentralBankPaymentIncome+(国庫納付金支出。SNA\/マクロ系)	1	CentralBankPaymentExpense+(国庫補助金受贈益)	1	GainOnNationalSubsidies+(土地)	1	Land+(売上)	1	Sales+(売上割戻)	1	SalesRebates+(売上原価)	1	SalesCost+(売上総利益).	1	GrossProfit+(売掛金)	1	AccountsReceivable+(売買目的有価証券)	1	TradingSecurities+(契約資産)	1	ContractAssets+(子会社株式)	1	SubsidiaryStocks+(定期預金)	1	TimeDeposits+(小口現金)	1	PettyCash+(工事負担金受贈益)	1	GainOnConstructionGrants+(工具器具)	1	ToolsAndInstruments+(差入保証金)	1	SecurityDepositsPaid+(広告宣伝費)	1	AdvertisingExpense+(建物)	1	Building+(建設仮勘定)	1	ConstructionInProgress+(当座借越)	1	BankOverdraft+(当座預金)	1	CurrentDeposits+(当期純利益).	1	NetIncome+(当期純損失).	1	NetLoss+(役務原価)	1	CostOfServices+(役務収益)	1	ServiceRevenue+(役員預り金)	1	DepositsReceivedFromOfficers+(手形借入金)	1	NotesLoansPayable+(手形売却損)	1	LossOnSalesOfNotesReceivable+(手形貸付金)	1	NotesLoansReceivable+(投資有価証券)	1	InvestmentSecurities+(投資有価証券売却損)	1	LossOnSalesOfInvestmentSecurities+(投資有価証券売却益)	1	GainOnSalesOfInvestmentSecurities+(持分法による投資利益).	1	EquityInEarningsOfInvestee+(持分法適用投資勘定).	1	InvestmentInAssociate+(損益).	1	IncomeSummary+(支店).	1	BranchCurrentAccount+(支払リース料)	1	LeaseExpenses+(支払利息)	1	InterestExpense+(支払地代)	1	LandRentPaid+(支払家賃)	1	RentExpense+(支払手形)	1	NotesPayable+(支払手数料),	1	PaymentFees+(政府サービス。SNA\/マクロ系)	1	GovernmentService+(新築積立金)	1	ConstructionFundReserve+(新聞図書費)	1	NewspaperBooksExpenses+(旅費交通費)	1	BusinessTrip+(旧	1	ReserveDepositPayable+(普通預金)	1	Deposits+(有価証券)	1	Securities+(有価証券利息)	1	InterestOnSecurities+(有価証券売却損)	1	LossOnSalesOfSecurities+(有価証券売却益)	1	GainOnSalesOfSecurities+(有価証券評価損)	1	LossOnValuationOfSecurities+(有価証券評価益)	1	GainOnValuationOfSecurities+(未収入金)	1	OtherReceivables+(未収収益),	1	AccruedRevenue+(未収還付法人税等)	1	IncomeTaxesRefundReceivable+(未収還付消費税)	1	ConsumptionTaxRefundReceivable+(未払固定資産税)	1	PropertyTaxPayable+(未払法人税等)	1	AccruedCorporateIncomeTaxes+(未払消費税)	1	AccruedConsumptionTax+(未払費用),	1	AccruedExpenses+(未払賞与)	1	BonusesPayable+(未払配当金)	1	UnpaidDividends+(未払金)	1	OtherPayables+(未決算).	1	SuspenseAccount+(未着品)	1	GoodsInTransit+(本店).	1	HeadOfficeCurrentAccount+(株式交付費)	1	StockIssuanceCosts+(株式投資)	1	StockInvestment+(株式申込証拠金)	1	StockSubscriptionDeposits+(棚卸減耗損)	1	InventoryShrinkageLoss+(構築物)	1	Structures+(機械装置)	1	Machinery+(水道光熱費)	1	UtilitiesExpense+(法人税等)	1	CorporateIncomeTaxes+(法人税等調整額)	1	IncomeTaxesAdjustment+(法定福利費)	1	StatutoryWelfareExpenses+(消耗品費)	1	SuppliesExpenses+(消費支出。SNA\/マクロ系)	1	ConsumptionExpenditure+(減価償却引当金	1	ReserveForDepreciation+(減価償却累計額)	2	ReserveForDepreciation,AccumulatedDepreciation+(減価償却累計額),	1	AccumulatedDepreciation+(減価償却費)	2	Depreciation,AmortizationExpense+(満期保有目的債券)	1	HeldToMaturityBonds+(準備預金,	2	ReserveDepositReceivable,ReserveDepositPayable+(火災損失)	1	LossOnFire+(為替差損)	1	ForeignExchangeLosses+(為替差益)	1	ForeignExchangeGains+(為替換算調整勘定).	1	CumulativeTranslationAdjustment+(無形固定資産償却費	1	AmortizationExpense+(特許権)	1	Patent+(特許権償却)	1	AmortizationOfPatents+(現金)	1	Cash+(現金過不足).	1	CashOverShort+(発行銀行券。SNA\/マクロ系)	1	CentralBankNotePayable+(発送費)	1	DeliveryExpenses+(短期借入金)	1	ShortTermLoansPayable+(短期国債)	1	ShortTermNationalBonds+(短期国債,	1	ShortTermNationalBondsPayable+(短期貸付金)	1	ShortTermLoansReceivable+(研究開発費)	1	ResearchAndDevelopmentExpenses+(福利厚生費)	1	WelfareExpenses+(租税公課)	1	TaxesExpense+(租税収入。SNA\/マクロ系)	1	TaxesRevenue+(立替金)	1	PaymentsOnBehalf+(経常利益).	1	OrdinaryProfit+(経過勘定)	4	PrepaidExpenses,AccruedRevenue,UnearnedRevenue,AccruedExpenses+(給料)	1	WageExpenditure+(繰延税金負債)	1	DeferredTaxLiabilities+(繰延税金資産)	1	DeferredTaxAssets+(繰越利益剰余金)	1	RetainedEarnings+(繰越商品).	1	MerchandiseInventory+(補助金収入。SNA\/マクロ系)	1	SubsidyIncome+(補助金支出。SNA\/マクロ系)	1	SubsidyExpense+(設備投資)	1	EquipmentInvestment+(評価勘定)	2	AllowanceForDoubtfulAccounts,AccumulatedDepreciation+(諸会費)	1	MembershipFees+(負ののれん発生益)	1	GainOnBargainPurchase+(貯蔵品)	1	SuppliesOnHand+(買掛金)	1	AccountsPayable+(貸付金)	1	LoansReceivable+(貸倒引当金),	1	AllowanceForDoubtfulAccounts+(貸倒引当金戻入).	1	ReversalOfAllowanceForDoubtfulAccounts+(貸倒引当金繰入)	1	ProvisionForDoubtfulAccounts+(貸倒損失)	1	BadDebtLoss+(賃金収入。SNA\/マクロ系)	1	WageEarned+(資本剰余金)	1	CapitalSurplus+(資本準備金)	1	LegalCapitalSurplus+(資本金)	1	CapitalStock+(賞与)	1	Bonuses+(賞与引当金)	1	AllowanceForBonuses+(賞与引当金繰入)	1	ProvisionForBonuses+(車両運搬具)	1	Vehicle+(返金負債)	1	RefundLiabilities+(追徴法人税等)	1	AdditionalIncomeTaxesForPriorPeriods+(退職給付に係る負債)	1	NetDefinedBenefitLiability+(退職給付に係る資産)	1	NetDefinedBenefitAsset+(退職給付引当金)	1	AllowanceForRetirementBenefits+(退職給付費用)	1	RetirementBenefitExpenses+(通信費	2	Commutation,CommunicationExpenses+(通信費).	1	CommunicationExpenses+(還付法人税等)	1	RefundOfIncomeTaxes+(配当平均積立金)	1	DividendEqualizationReserve+(金)	1	Gold+(長期借入金)	1	LongTermLoansPayable+(長期前払費用)	1	LongTermPrepaidExpenses+(長期国債)	1	LongTermNationalBonds+(長期国債,	1	LongTermNationalBondsPayable+(長期未払金)	1	LongTermOtherPayables+(長期貸付金)	1	LongTermLoansReceivable+(開業費)	1	BusinessCommencementExpenses+(開発費)	1	DevelopmentExpenses+(間接法),	1	AccumulatedDepreciation+(関係会社株式).	1	InvestmentInAssociate+(関連会社株式)	1	AffiliateStocks+(雑損)	1	MiscellaneousLoss+(雑益)	1	MiscellaneousIncome+(雑費)	1	MiscellaneousExpenses+(電子記録債務)	1	ElectronicallyRecordedObligations+(電子記録債権)	1	ElectronicallyRecordedReceivable+(電子記録債権売却損)	1	LossOnSalesOfElectronicallyRecordedReceivables+(非支配株主に帰属する当期純利益).	1	NetIncomeAttributableToNCI+(非支配株主に帰属する当期純損失).	1	NetLossAttributableToNCI+(非支配株主持分)	1	NonControllingInterests+(預り保証金)	1	GuaranteeDepositsReceived+(預り金)	1	DepositsReceived+(預金利息収入)	1	DepositInterestEarned+-	34	LongTermNationalBonds,ShortTermNationalBonds,LongTermLoansReceivable,ShortTermLoansReceivable,LongTermLoansPayable,ShortTermLoansPayable,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,NetIncome,GrossProfit+/	20	Products,ReserveDepositReceivable,GovernmentService,ReserveForDepreciation,DepositPayable,ReserveDepositPayable,CentralBankNotePayable,ConsumptionExpenditure,SubsidyExpense,CentralBankPaymentExpense+Accounts	8	AccountsReceivable,ReserveDepositPayable,AccountsPayable,AllowanceForDoubtfulAccounts,ProvisionForDoubtfulAccounts,ReversalOfAllowanceForDoubtfulAccounts,DepositsInSpecialAccounts,LongTermOtherPayables+Accounts payable	21	ReserveDepositPayable,AccountsPayable,LongTermOtherPayables,AccountsReceivable,LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,DepositPayable,LongTermNationalBondsPayable,ShortTermNationalBondsPayable+Accounts receivable	25	AccountsReceivable,AllowanceForDoubtfulAccounts,LongTermLoansReceivable,ShortTermLoansReceivable,ReserveDepositReceivable,ReserveDepositPayable,NotesReceivable,ElectronicallyRecordedReceivable,CreditCardReceivable,NotesLoansReceivable+AccountsPayable	2	ReserveDepositPayable,AccountsPayable+AccountsReceivable	1	AccountsReceivable+Accrued	5	AccruedRevenue,AccruedExpenses,AccruedConsumptionTax,AccruedCorporateIncomeTaxes,BonusesPayable+Accrued (unpaid) consumption tax	21	AccruedConsumptionTax,AccruedCorporateIncomeTaxes,ConsumptionTaxPaid,ConsumptionTaxReceived,ConsumptionTaxRefundReceivable,TaxesExpense,ConsumptionExpenditure,TaxesRevenue,AccruedRevenue,PrepaidCorporateIncomeTaxes+Accrued (unpaid) corporate income taxes	23	AccruedCorporateIncomeTaxes,PrepaidCorporateIncomeTaxes,CorporateIncomeTaxes,AccruedConsumptionTax,IncomeTaxesRefundReceivable,AdditionalIncomeTaxesForPriorPeriods,RefundOfIncomeTaxes,IncomeTaxesAdjustment,TaxesExpense,NetIncome+Accrued bonuses	8	BonusesPayable,AccruedRevenue,AccruedExpenses,AccruedConsumptionTax,AccruedCorporateIncomeTaxes,AllowanceForBonuses,Bonuses,ProvisionForBonuses+Accrued expenses	29	AccruedExpenses,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedRevenue,AccruedConsumptionTax,AccruedCorporateIncomeTaxes,CommunicationExpenses+Accrued revenue	42	AccruedRevenue,ValueAdded,SubsidyIncome,NationalBondInterestEarned,DepositInterestEarned,GrossProfit,OrdinaryProfit,InterestEarned,ReceiptFee,RentalIncome+AccruedConsumptionTax	1	AccruedConsumptionTax+AccruedCorporateIncomeTaxes	1	AccruedCorporateIncomeTaxes+AccruedExpenses	1	AccruedExpenses+AccruedRevenue	1	AccruedRevenue+Accumulated	2	ReserveForDepreciation,AccumulatedDepreciation+Accumulated depreciation	4	ReserveForDepreciation,AccumulatedDepreciation,Depreciation,AmortizationExpense+AccumulatedDepreciation	2	ReserveForDepreciation,AccumulatedDepreciation+Additional	1	AdditionalIncomeTaxesForPriorPeriods+Additional income taxes for prior periods	49	AdditionalIncomeTaxesForPriorPeriods,PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes,IncomeTaxesRefundReceivable,RefundOfIncomeTaxes,IncomeTaxesAdjustment,ReserveForDepreciation,AmortizationExpense,TaxesExpense+AdditionalIncomeTaxesForPriorPeriods	1	AdditionalIncomeTaxesForPriorPeriods+Advances	2	AdvancesPaid,AdvancesReceived+Advances paid	13	AdvancesPaid,PrepaidExpenses,ConsumptionTaxPaid,PrepaidCorporateIncomeTaxes,AdvancesReceived,AccruedConsumptionTax,AccruedCorporateIncomeTaxes,UnpaidDividends,PaymentFees,SecurityDepositsPaid+Advances received	11	AdvancesReceived,DepositPayable,AdvancesPaid,DepositsReceived,ConsumptionTaxReceived,GiftCertificatesReceived,GuaranteeDepositsReceived,DividendsReceived,GainOnConstructionGrants,LandRentReceived+AdvancesPaid	1	AdvancesPaid+AdvancesReceived	1	AdvancesReceived+Advertising	1	AdvertisingExpense+AdvertisingExpense	1	AdvertisingExpense+AffiliateStocks	1	AffiliateStocks+Allowance	8	AllowanceForDoubtfulAccounts,ReversalOfAllowanceForDoubtfulAccounts,AllowanceForRepairs,AllowanceForProductWarranties,AllowanceForBonuses,AllowanceForRetirementBenefits,ReversalOfAllowanceForRepairs,ReversalOfAllowanceForProductWarranties+Allowance for doubtful accounts	36	AllowanceForDoubtfulAccounts,ReversalOfAllowanceForDoubtfulAccounts,ProvisionForDoubtfulAccounts,AllowanceForRepairs,AllowanceForProductWarranties,AllowanceForBonuses,AllowanceForRetirementBenefits,ReversalOfAllowanceForRepairs,ReversalOfAllowanceForProductWarranties,AccountsReceivable+AllowanceForBonuses	1	AllowanceForBonuses+AllowanceForDoubtfulAccounts	2	AllowanceForDoubtfulAccounts,ReversalOfAllowanceForDoubtfulAccounts+AllowanceForProductWarranties	2	AllowanceForProductWarranties,ReversalOfAllowanceForProductWarranties+AllowanceForRepairs	2	AllowanceForRepairs,ReversalOfAllowanceForRepairs+AllowanceForRetirementBenefits	1	AllowanceForRetirementBenefits+Amortization	4	AmortizationExpense,AmortizationOfGoodwill,AmortizationOfSoftware,AmortizationOfPatents+Amortization expense for intangibles	72	AmortizationExpense,CommunicationExpenses,ReserveForDepreciation,Depreciation,SalesCost,BusinessTrip,Commutation,UtilitiesExpense,RentExpense,AdvertisingExpense+Amortization of goodwill	42	AmortizationOfGoodwill,AmortizationOfSoftware,AmortizationOfPatents,AmortizationExpense,SalesCost,GrossProfit,OrdinaryProfit,EquityInEarningsOfInvestee,Software,LossOnSalesOfFixedAssets+Amortization of patent rights	43	AmortizationOfPatents,AmortizationOfGoodwill,AmortizationOfSoftware,AmortizationExpense,SalesCost,GrossProfit,OrdinaryProfit,EquityInEarningsOfInvestee,Patent,Software+Amortization of software	41	AmortizationOfSoftware,Software,SoftwareInProgress,AmortizationOfGoodwill,AmortizationOfPatents,AmortizationExpense,SalesCost,GrossProfit,OrdinaryProfit,EquityInEarningsOfInvestee+AmortizationExpense	1	AmortizationExpense+AmortizationOfGoodwill	1	AmortizationOfGoodwill+AmortizationOfPatents	1	AmortizationOfPatents+AmortizationOfSoftware	1	AmortizationOfSoftware+Asset	80	Cash,Deposits,CurrentDeposits,Securities,InvestmentSecurities,InvestmentInAssociate,LongTermNationalBonds,ShortTermNationalBonds,Products,Machinery+Asset:	39	Cash,Deposits,CurrentDeposits,Securities,InvestmentSecurities,InvestmentInAssociate,LongTermNationalBonds,ShortTermNationalBonds,Products,Machinery+Assets	40	SuspensePayments,AccumulatedDepreciation,LossOnSalesOfFixedAssets,GainOnSalesOfFixedAssets,TimeDeposits,LoansReceivable,GiftCertificatesReceived,SecurityDepositsPaid,SuppliesOnHand,ContractAssets+Assets:	31	TimeDeposits,LoansReceivable,GiftCertificatesReceived,SecurityDepositsPaid,SuppliesOnHand,ContractAssets,IncomeTaxesRefundReceivable,WorkInProcess,DeferredTaxAssets,LeasedAssets+Available	7	EquityInEarningsOfInvestee,CumulativeTranslationAdjustment,ValuationDifferenceOnOtherSecurities,IncomeSummary,NetIncomeAttributableToNCI,NetLossAttributableToNCI,AvailableForSaleSecurities+Available-for-sale	2	ValuationDifferenceOnOtherSecurities,AvailableForSaleSecurities+Available-for-sale securities	12	ValuationDifferenceOnOtherSecurities,AvailableForSaleSecurities,Securities,InvestmentSecurities,GainOnSalesOfSecurities,GainOnValuationOfSecurities,InterestOnSecurities,GainOnSalesOfInvestmentSecurities,LossOnSalesOfSecurities,LossOnValuationOfSecurities+AvailableForSaleSecurities	1	AvailableForSaleSecurities+B\/S	1	AllowanceForDoubtfulAccounts+Bad	2	BadDebtLoss,RecoveryOfBadDebts+Bad debt loss	18	BadDebtLoss,RecoveryOfBadDebts,NetLoss,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,MiscellaneousLoss,InventoryShrinkageLoss,LossOnValuationOfMerchandise,LossOnSalesOfElectronicallyRecordedReceivables,LossOnSalesOfReceivables+BadDebtLoss	1	BadDebtLoss+Bank	4	CentralBankNotePayable,CentralBankPaymentExpense,CentralBankPaymentIncome,BankOverdraft+Bank overdraft	4	BankOverdraft,CentralBankNotePayable,CentralBankPaymentExpense,CentralBankPaymentIncome+BankOverdraft	1	BankOverdraft+Bonuses	4	BonusesPayable,AllowanceForBonuses,Bonuses,ProvisionForBonuses+BonusesPayable	1	BonusesPayable+Branch current account	25	BranchCurrentAccount,HeadOfficeCurrentAccount,CurrentDeposits,AccountsReceivable,ReserveDepositPayable,MerchandiseInventory,PrepaidExpenses,AccruedRevenue,SuspensePayments,CashOverShort+BranchCurrentAccount	1	BranchCurrentAccount+Building	1	Building+Business	2	BusinessTrip,BusinessCommencementExpenses+Business commencement expenses	26	BusinessCommencementExpenses,BusinessTrip,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedExpenses,CommunicationExpenses,LongTermPrepaidExpenses+BusinessCommencementExpenses	1	BusinessCommencementExpenses+BusinessTrip	1	BusinessTrip+Capital	4	CapitalStock,LegalCapitalSurplus,OtherCapitalSurplus,CapitalSurplus+Capital stock	9	CapitalStock,StockInvestment,StockSubscriptionDeposits,LegalCapitalSurplus,OtherCapitalSurplus,CapitalSurplus,StockIssuanceCosts,SubsidiaryStocks,AffiliateStocks+Capital surplus	5	LegalCapitalSurplus,OtherCapitalSurplus,CapitalSurplus,CapitalStock,EarnedSurplus+CapitalStock	1	CapitalStock+CapitalSurplus	3	LegalCapitalSurplus,OtherCapitalSurplus,CapitalSurplus+Carrying	1	InvestmentInAssociate+Cash	3	Cash,PettyCash,CashOverShort+Cash over and short	27	CashOverShort,Cash,ShortTermNationalBonds,Products,Machinery,ShortTermLoansReceivable,GovernmentService,ShortTermLoansPayable,ShortTermNationalBondsPayable,BusinessTrip+CashOverShort	1	CashOverShort+Central	3	CentralBankNotePayable,CentralBankPaymentExpense,CentralBankPaymentIncome+Central bank notes	12	CentralBankNotePayable,CentralBankPaymentExpense,CentralBankPaymentIncome,NotesReceivable,NotesLoansReceivable,NotesPayable,NotesLoansPayable,BankOverdraft,LossOnSalesOfNotesReceivable,DishonoredNotesReceivable+Central bank payment to treasury	28	CentralBankPaymentExpense,CentralBankPaymentIncome,CentralBankNotePayable,Products,StockInvestment,CapitalStock,GrossProfit,OrdinaryProfit,ReceiptFee,MerchandiseInventory+CentralBankNotePayable	1	CentralBankNotePayable+CentralBankPaymentExpense	1	CentralBankPaymentExpense+CentralBankPaymentIncome	1	CentralBankPaymentIncome+Closing	2	CashOverShort,IncomeSummary+Communication	2	Commutation,CommunicationExpenses+Communication expenses	25	Commutation,CommunicationExpenses,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedExpenses,LongTermPrepaidExpenses,OperatingExpenses,RetirementBenefitExpenses+CommunicationExpenses	2	Commutation,CommunicationExpenses+Commutation	2	Commutation,CommunicationExpenses+Consolidation	4	EquityInEarningsOfInvestee,CumulativeTranslationAdjustment,NetIncomeAttributableToNCI,NetLossAttributableToNCI+Construction	3	ConstructionInProgress,ConstructionFundReserve,GainOnConstructionGrants+Construction in progress	89	ConstructionInProgress,SoftwareInProgress,GainOnConstructionGrants,Deposits,InvestmentSecurities,InvestmentInAssociate,Products,Machinery,Building,StockInvestment+ConstructionFundReserve	1	ConstructionFundReserve+ConstructionInProgress	1	ConstructionInProgress+Consumption	5	ConsumptionExpenditure,ConsumptionTaxPaid,ConsumptionTaxReceived,AccruedConsumptionTax,ConsumptionTaxRefundReceivable+Consumption expenditure	7	ConsumptionExpenditure,WageExpenditure,SubsidyExpense,ConsumptionTaxPaid,ConsumptionTaxReceived,AccruedConsumptionTax,ConsumptionTaxRefundReceivable+Consumption tax paid	26	ConsumptionTaxPaid,AccruedConsumptionTax,PrepaidCorporateIncomeTaxes,ConsumptionTaxReceived,AccruedCorporateIncomeTaxes,ConsumptionTaxRefundReceivable,TaxesExpense,ConsumptionExpenditure,TaxesRevenue,AdvancesPaid+Consumption tax received	27	ConsumptionTaxReceived,ConsumptionTaxPaid,AccruedConsumptionTax,ConsumptionTaxRefundReceivable,DepositPayable,TaxesExpense,ConsumptionExpenditure,TaxesRevenue,PrepaidCorporateIncomeTaxes,AdvancesReceived+Consumption tax refund receivable	36	ConsumptionTaxRefundReceivable,IncomeTaxesRefundReceivable,ConsumptionTaxPaid,ConsumptionTaxReceived,AccruedConsumptionTax,RefundOfIncomeTaxes,LongTermLoansReceivable,AccountsReceivable,ShortTermLoansReceivable,ReserveDepositReceivable+ConsumptionExpenditure	1	ConsumptionExpenditure+ConsumptionTaxPaid	1	ConsumptionTaxPaid+ConsumptionTaxReceived	1	ConsumptionTaxReceived+ConsumptionTaxRefundReceivable	1	ConsumptionTaxRefundReceivable+Contra	4	AllowanceForDoubtfulAccounts,AccumulatedDepreciation,ContractAssets,ContraAccountForGuaranteeObligations+Contra account for guarantee obligations	50	ContraAccountForGuaranteeObligations,AllowanceForDoubtfulAccounts,AccumulatedDepreciation,MerchandiseInventory,SuspensePayments,SuspenseReceipts,ProvisionForDoubtfulAccounts,ReversalOfAllowanceForDoubtfulAccounts,SuspenseAccount,GuaranteeObligations+ContraAccountForGuaranteeObligations	1	ContraAccountForGuaranteeObligations+Contract	1	ContractAssets+Contract assets	40	ContractAssets,SuspensePayments,AccumulatedDepreciation,LossOnSalesOfFixedAssets,GainOnSalesOfFixedAssets,TimeDeposits,LoansReceivable,GiftCertificatesReceived,SecurityDepositsPaid,SuppliesOnHand+ContractAssets	1	ContractAssets+Corporate	3	PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes+Corporate income taxes	19	PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes,IncomeTaxesRefundReceivable,AdditionalIncomeTaxesForPriorPeriods,RefundOfIncomeTaxes,IncomeTaxesAdjustment,TaxesExpense,NetIncome,SubsidyIncome+CorporateIncomeTaxes	3	PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes+Cost	51	SalesCost,NetIncome,ProvisionForDoubtfulAccounts,BadDebtLoss,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,PaymentFees,MiscellaneousLoss,CorporateIncomeTaxes,CommunicationExpenses+Cost of sales	76	SalesCost,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,LossOnSalesOfElectronicallyRecordedReceivables,LossOnSalesOfReceivables,LossOnSalesOfSecurities,LossOnSalesOfInvestmentSecurities,PaymentFees,CommunicationExpenses,GainOnSalesOfFixedAssets+Cost of services	72	CostOfServices,SalesCost,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,PaymentFees,CommunicationExpenses,LossOnValuationOfMerchandise,AmortizationOfGoodwill,AmortizationOfSoftware,AmortizationOfPatents+Cost:	47	ProvisionForDoubtfulAccounts,BadDebtLoss,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,PaymentFees,MiscellaneousLoss,CorporateIncomeTaxes,CommunicationExpenses,CostOfServices,OperatingExpenses+CostOfServices	1	CostOfServices+Credit	4	CreditCardReceivable,AllowanceForDoubtfulAccounts,AccumulatedDepreciation,ReversalOfAllowanceForDoubtfulAccounts+Credit card receivable	21	CreditCardReceivable,AllowanceForDoubtfulAccounts,LongTermLoansReceivable,AccountsReceivable,ShortTermLoansReceivable,ReserveDepositReceivable,NotesReceivable,ElectronicallyRecordedReceivable,NotesLoansReceivable,OtherReceivables+CreditCardReceivable	1	CreditCardReceivable+Cumulative translation adjustment	2	CumulativeTranslationAdjustment,IncomeTaxesAdjustment+CumulativeTranslationAdjustment	1	CumulativeTranslationAdjustment+Current	6	CurrentDeposits,GainOnDonationOfFixedAssets,LossOnRetirementOfFixedAssets,LossOnReductionOfFixedAssets,BranchCurrentAccount,HeadOfficeCurrentAccount+Current deposits	17	CurrentDeposits,Deposits,ReserveDepositReceivable,DepositPayable,ReserveDepositPayable,DepositsReceived,TimeDeposits,SecurityDepositsPaid,DepositsInSpecialAccounts,GuaranteeDepositsReceived+CurrentDeposits	1	CurrentDeposits+Deferred	3	DeferredTaxAssets,DeferredTaxLiabilities,IncomeTaxesAdjustment+Deferred tax assets	54	DeferredTaxAssets,IncomeTaxesRefundReceivable,DeferredTaxLiabilities,LossOnReductionOfFixedAssets,IncomeTaxesAdjustment,TaxesExpense,TaxesRevenue,SuspensePayments,ConsumptionTaxPaid,PrepaidCorporateIncomeTaxes+Deferred tax liabilities	19	DeferredTaxLiabilities,DeferredTaxAssets,IncomeTaxesAdjustment,TaxesExpense,TaxesRevenue,ConsumptionTaxPaid,PrepaidCorporateIncomeTaxes,ConsumptionTaxReceived,AccruedConsumptionTax,AccruedCorporateIncomeTaxes+DeferredTaxAssets	1	DeferredTaxAssets+DeferredTaxLiabilities	1	DeferredTaxLiabilities+Delivery	1	DeliveryExpenses+DeliveryExpenses	1	DeliveryExpenses+Deposit	13	Deposits,CurrentDeposits,ReserveDepositReceivable,DepositPayable,ReserveDepositPayable,DepositInterestEarned,DepositsReceived,TimeDeposits,SecurityDepositsPaid,DepositsInSpecialAccounts+Deposit interest earned	24	DepositInterestEarned,NationalBondInterestEarned,InterestEarned,Deposits,CurrentDeposits,ReserveDepositReceivable,DepositPayable,ReserveDepositPayable,InterestExpense,WageEarned+DepositInterestEarned	1	DepositInterestEarned+DepositPayable	2	DepositPayable,ReserveDepositPayable+Deposits	12	Deposits,CurrentDeposits,ReserveDepositReceivable,DepositPayable,ReserveDepositPayable,DepositsReceived,TimeDeposits,SecurityDepositsPaid,DepositsInSpecialAccounts,GuaranteeDepositsReceived+Deposits accepted	12	DepositPayable,Deposits,CurrentDeposits,ReserveDepositReceivable,ReserveDepositPayable,DepositsReceived,TimeDeposits,SecurityDepositsPaid,DepositsInSpecialAccounts,GuaranteeDepositsReceived+Deposits for subscriptions of shares	76	StockSubscriptionDeposits,CommunicationExpenses,ReversalOfAllowanceForDoubtfulAccounts,ReversalOfAllowanceForRepairs,ReversalOfAllowanceForProductWarranties,SubsidiaryStocks,AffiliateStocks,DepositsReceivedFromOfficers,Deposits,CurrentDeposits+Deposits in special accounts	102	DepositsInSpecialAccounts,Deposits,ReserveDepositPayable,AllowanceForDoubtfulAccounts,ReversalOfAllowanceForDoubtfulAccounts,CurrentDeposits,InvestmentSecurities,InvestmentInAssociate,Products,Machinery+Deposits received	18	DepositPayable,DepositsReceived,GuaranteeDepositsReceived,DepositsReceivedFromOfficers,Deposits,CurrentDeposits,ReserveDepositReceivable,ReserveDepositPayable,AdvancesReceived,ConsumptionTaxReceived+Deposits received from officers	20	DepositsReceivedFromOfficers,DepositPayable,DepositsReceived,GuaranteeDepositsReceived,LandRentReceived,Deposits,CurrentDeposits,ReserveDepositReceivable,ReserveDepositPayable,AdvancesReceived+DepositsInSpecialAccounts	1	DepositsInSpecialAccounts+DepositsReceived	4	DepositPayable,DepositsReceived,GuaranteeDepositsReceived,DepositsReceivedFromOfficers+DepositsReceivedFromOfficers	1	DepositsReceivedFromOfficers+Depreciation	4	ReserveForDepreciation,Depreciation,AmortizationExpense,AccumulatedDepreciation+Development	2	ResearchAndDevelopmentExpenses,DevelopmentExpenses+Development expenses	25	ResearchAndDevelopmentExpenses,DevelopmentExpenses,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedExpenses,CommunicationExpenses,LongTermPrepaidExpenses+DevelopmentExpenses	2	ResearchAndDevelopmentExpenses,DevelopmentExpenses+Dishonored	1	DishonoredNotesReceivable+Dishonored notes receivable	23	DishonoredNotesReceivable,NotesReceivable,NotesLoansReceivable,LossOnSalesOfNotesReceivable,NonOperatingNotesReceivable,LongTermLoansReceivable,AccountsReceivable,ShortTermLoansReceivable,ReserveDepositReceivable,CentralBankNotePayable+DishonoredNotesReceivable	1	DishonoredNotesReceivable+Dividend	3	UnpaidDividends,DividendEqualizationReserve,DividendsReceived+Dividend income	19	DividendsReceived,NetIncome,SubsidyIncome,RentalIncome,WageEarned,CentralBankPaymentIncome,PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,UnpaidDividends,CorporateIncomeTaxes+DividendEqualizationReserve	1	DividendEqualizationReserve+DividendsReceived	1	DividendsReceived+EarnedSurplus	1	EarnedSurplus+Electronically	5	ElectronicallyRecordedReceivable,ElectronicallyRecordedObligations,NonOperatingElectronicallyRecordedReceivable,NonOperatingElectronicallyRecordedObligations,LossOnSalesOfElectronicallyRecordedReceivables+Electronically recorded monetary claims	6	ElectronicallyRecordedReceivable,NonOperatingElectronicallyRecordedReceivable,LossOnSalesOfElectronicallyRecordedReceivables,ElectronicallyRecordedObligations,NonOperatingElectronicallyRecordedObligations,InsuranceGain+Electronically recorded monetary claims - non-operating	38	NonOperatingElectronicallyRecordedReceivable,ElectronicallyRecordedReceivable,NonOperatingElectronicallyRecordedObligations,LossOnSalesOfElectronicallyRecordedReceivables,ElectronicallyRecordedObligations,NonOperatingNotesReceivable,NonOperatingNotesPayable,LongTermNationalBonds,ShortTermNationalBonds,LongTermLoansReceivable+Electronically recorded monetary obligations	8	ElectronicallyRecordedObligations,ElectronicallyRecordedReceivable,NonOperatingElectronicallyRecordedReceivable,NonOperatingElectronicallyRecordedObligations,LossOnSalesOfElectronicallyRecordedReceivables,LeaseObligations,ContraAccountForGuaranteeObligations,GuaranteeObligations+Electronically recorded obligations - non-operating	40	NonOperatingElectronicallyRecordedObligations,NonOperatingElectronicallyRecordedReceivable,ElectronicallyRecordedObligations,ElectronicallyRecordedReceivable,NonOperatingNotesReceivable,NonOperatingNotesPayable,LossOnSalesOfElectronicallyRecordedReceivables,LongTermNationalBonds,ShortTermNationalBonds,LongTermLoansReceivable+ElectronicallyRecordedObligations	2	ElectronicallyRecordedObligations,NonOperatingElectronicallyRecordedObligations+ElectronicallyRecordedReceivable	3	ElectronicallyRecordedReceivable,NonOperatingElectronicallyRecordedReceivable,LossOnSalesOfElectronicallyRecordedReceivables+Engine-generated	4	NetIncome,GrossProfit,OrdinaryProfit,NetLoss+Entertainment	1	EntertainmentExpenses+Entertainment expenses	25	EntertainmentExpenses,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedExpenses,CommunicationExpenses,LongTermPrepaidExpenses,OperatingExpenses+EntertainmentExpenses	1	EntertainmentExpenses+Equipment	3	Machinery,EquipmentInvestment,Fixtures+Equipment investment	8	EquipmentInvestment,InvestmentSecurities,InvestmentInAssociate,Machinery,StockInvestment,Fixtures,GainOnSalesOfInvestmentSecurities,LossOnSalesOfInvestmentSecurities+EquipmentInvestment	1	EquipmentInvestment+Equity in earnings of investee	120	EquityInEarningsOfInvestee,RetainedEarnings,LegalRetainedEarnings,EarnedSurplus,InvestmentInAssociate,GrossProfit,OrdinaryProfit,CommunicationExpenses,GainOnSalesOfFixedAssets,ReversalOfAllowanceForDoubtfulAccounts+Equity:	14	CapitalStock,RetainedEarnings,LegalRetainedEarnings,StockSubscriptionDeposits,LegalCapitalSurplus,OtherCapitalSurplus,DividendEqualizationReserve,RepairFundReserve,ConstructionFundReserve,GeneralReserve+EquityInEarningsOfInvestee	1	EquityInEarningsOfInvestee+Expense:	21	Depreciation,AmortizationExpense,SalesCost,BusinessTrip,Commutation,UtilitiesExpense,RentExpense,AdvertisingExpense,DeliveryExpenses,SuppliesExpenses+Explicitly	1	CommunicationExpenses+Fixtures	1	Fixtures+Fixtures and equipment	19	Fixtures,Machinery,Products,EquipmentInvestment,BusinessTrip,MerchandiseInventory,Land,CashOverShort,AllowanceForDoubtfulAccounts,SuppliesOnHand+For	31	ReserveForDepreciation,AmortizationExpense,MerchandiseInventory,SuspensePayments,SuspenseReceipts,AllowanceForDoubtfulAccounts,AccumulatedDepreciation,ProvisionForDoubtfulAccounts,CommunicationExpenses,ReversalOfAllowanceForDoubtfulAccounts+Foreign	2	ForeignExchangeGains,ForeignExchangeLosses+Foreign exchange gains	2	ForeignExchangeGains,ForeignExchangeLosses+Foreign exchange losses	2	ForeignExchangeLosses,ForeignExchangeGains+ForeignExchangeGains	1	ForeignExchangeGains+ForeignExchangeLosses	1	ForeignExchangeLosses+Gain	10	GainOnSalesOfFixedAssets,GainOnSalesOfSecurities,GainOnValuationOfSecurities,GainOnSalesOfInvestmentSecurities,InsuranceGain,GainOnBargainPurchase,GainOnDonationOfFixedAssets,GainOnNationalSubsidies,GainOnConstructionGrants,ForeignExchangeGains+Gain on bargain purchase	100	GainOnBargainPurchase,MerchandiseInventory,GainOnSalesOfFixedAssets,GainOnSalesOfSecurities,GainOnValuationOfSecurities,GainOnSalesOfInvestmentSecurities,InsuranceGain,GainOnDonationOfFixedAssets,GainOnNationalSubsidies,GainOnConstructionGrants+Gain on contribution received for construction	110	GainOnConstructionGrants,ConstructionFundReserve,ReserveForDepreciation,AmortizationExpense,MerchandiseInventory,SuspensePayments,SuspenseReceipts,ConsumptionTaxReceived,AllowanceForDoubtfulAccounts,AccumulatedDepreciation+Gain on insurance claims	99	InsuranceGain,ElectronicallyRecordedReceivable,GainOnSalesOfFixedAssets,NonOperatingElectronicallyRecordedReceivable,GainOnSalesOfSecurities,GainOnValuationOfSecurities,GainOnSalesOfInvestmentSecurities,GainOnBargainPurchase,GainOnDonationOfFixedAssets,GainOnNationalSubsidies+Gain on receipt of donated non-current assets	130	GainOnDonationOfFixedAssets,GainOnSalesOfFixedAssets,GainOnNationalSubsidies,LossOnRetirementOfFixedAssets,LossOnReductionOfFixedAssets,LossOnSalesOfFixedAssets,GainOnSalesOfSecurities,GainOnValuationOfSecurities,GainOnSalesOfInvestmentSecurities,GrossProfit+Gain on receipt of national subsidies	112	GainOnNationalSubsidies,GainOnDonationOfFixedAssets,GainOnSalesOfFixedAssets,GainOnSalesOfSecurities,GainOnValuationOfSecurities,GainOnSalesOfInvestmentSecurities,LongTermNationalBonds,ShortTermNationalBonds,LongTermNationalBondsPayable,ShortTermNationalBondsPayable+Gain on sale of investment securities	120	GainOnSalesOfInvestmentSecurities,GainOnSalesOfSecurities,LossOnSalesOfInvestmentSecurities,GainOnSalesOfFixedAssets,GainOnValuationOfSecurities,LossOnSalesOfSecurities,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,ValuationDifferenceOnOtherSecurities,GainOnDonationOfFixedAssets+Gain on sale of securities	117	GainOnSalesOfSecurities,GainOnSalesOfInvestmentSecurities,GainOnSalesOfFixedAssets,GainOnValuationOfSecurities,LossOnSalesOfSecurities,LossOnSalesOfInvestmentSecurities,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,ValuationDifferenceOnOtherSecurities,GainOnDonationOfFixedAssets+Gain on sales of fixed assets	131	GainOnSalesOfFixedAssets,LossOnSalesOfFixedAssets,GainOnDonationOfFixedAssets,GainOnSalesOfSecurities,GainOnSalesOfInvestmentSecurities,LossOnRetirementOfFixedAssets,LossOnReductionOfFixedAssets,LossOnSalesOfNotesReceivable,GainOnValuationOfSecurities,GainOnNationalSubsidies+Gain on valuation of securities	115	GainOnValuationOfSecurities,GainOnSalesOfSecurities,GainOnSalesOfInvestmentSecurities,LossOnValuationOfSecurities,GainOnSalesOfFixedAssets,ValuationDifferenceOnOtherSecurities,GainOnDonationOfFixedAssets,GainOnNationalSubsidies,LossOnValuationOfMerchandise,LossOnSalesOfSecurities+GainOnBargainPurchase	1	GainOnBargainPurchase+GainOnConstructionGrants	1	GainOnConstructionGrants+GainOnDonationOfFixedAssets	1	GainOnDonationOfFixedAssets+GainOnNationalSubsidies	1	GainOnNationalSubsidies+GainOnSalesOfFixedAssets	1	GainOnSalesOfFixedAssets+GainOnSalesOfInvestmentSecurities	1	GainOnSalesOfInvestmentSecurities+GainOnSalesOfSecurities	1	GainOnSalesOfSecurities+GainOnValuationOfSecurities	1	GainOnValuationOfSecurities+General	1	GeneralReserve+General reserve	9	GeneralReserve,ReserveDepositReceivable,ReserveForDepreciation,ReserveDepositPayable,AccumulatedDepreciation,LegalRetainedEarnings,DividendEqualizationReserve,RepairFundReserve,ConstructionFundReserve+GeneralReserve	1	GeneralReserve+Gift	1	GiftCertificatesReceived+Gift certificates received	10	GiftCertificatesReceived,DepositPayable,AdvancesReceived,DepositsReceived,ConsumptionTaxReceived,GuaranteeDepositsReceived,DividendsReceived,GainOnConstructionGrants,LandRentReceived,DepositsReceivedFromOfficers+GiftCertificatesReceived	1	GiftCertificatesReceived+Gold	1	Gold+Goods	2	LossOnValuationOfMerchandise,GoodsInTransit+Goods in transit	89	GoodsInTransit,Deposits,InvestmentSecurities,InvestmentInAssociate,Products,Machinery,Building,StockInvestment,EquipmentInvestment,RetainedEarnings+GoodsInTransit	1	GoodsInTransit+Goodwill	2	Goodwill,AmortizationOfGoodwill+Government	1	GovernmentService+Government service	3	GovernmentService,ServiceRevenue,CostOfServices+GovernmentService	1	GovernmentService+Gross profit	3	GrossProfit,OrdinaryProfit,NetIncomeAttributableToNCI+GrossProfit	1	GrossProfit+Guarantee	4	SecurityDepositsPaid,GuaranteeDepositsReceived,ContraAccountForGuaranteeObligations,GuaranteeObligations+Guarantee deposits	14	SecurityDepositsPaid,GuaranteeDepositsReceived,Deposits,CurrentDeposits,ReserveDepositReceivable,DepositPayable,ReserveDepositPayable,DepositsReceived,TimeDeposits,DepositsInSpecialAccounts+Guarantee deposits received	20	GuaranteeDepositsReceived,DepositPayable,DepositsReceived,SecurityDepositsPaid,DepositsReceivedFromOfficers,Deposits,CurrentDeposits,ReserveDepositReceivable,ReserveDepositPayable,AdvancesReceived+Guarantee obligations	7	ContraAccountForGuaranteeObligations,GuaranteeObligations,ElectronicallyRecordedObligations,SecurityDepositsPaid,NonOperatingElectronicallyRecordedObligations,LeaseObligations,GuaranteeDepositsReceived+GuaranteeDepositsReceived	1	GuaranteeDepositsReceived+GuaranteeObligations	2	ContraAccountForGuaranteeObligations,GuaranteeObligations+Hat\/Not	1	AllowanceForDoubtfulAccounts+Head office current account	26	BranchCurrentAccount,HeadOfficeCurrentAccount,CurrentDeposits,AccountsReceivable,ReserveDepositPayable,MerchandiseInventory,PrepaidExpenses,AccruedRevenue,SuspensePayments,CashOverShort+HeadOfficeCurrentAccount	1	HeadOfficeCurrentAccount+Held-to-maturity	1	HeldToMaturityBonds+Held-to-maturity bonds	5	HeldToMaturityBonds,LongTermNationalBonds,ShortTermNationalBonds,LongTermNationalBondsPayable,ShortTermNationalBondsPayable+HeldToMaturityBonds	1	HeldToMaturityBonds+Home	2	AllowanceForDoubtfulAccounts,AccumulatedDepreciation+Income	17	NetIncome,SubsidyIncome,RentalIncome,WageEarned,CentralBankPaymentIncome,PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes,MiscellaneousIncome,IncomeTaxesRefundReceivable+Income summary	17	IncomeSummary,NetIncome,SubsidyIncome,RentalIncome,WageEarned,CentralBankPaymentIncome,PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes,MiscellaneousIncome+Income taxes - deferred	51	IncomeTaxesAdjustment,NetIncome,PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes,IncomeTaxesRefundReceivable,AdditionalIncomeTaxesForPriorPeriods,RefundOfIncomeTaxes,IncomeSummary,NetIncomeAttributableToNCI+Income taxes refund receivable	38	IncomeTaxesRefundReceivable,RefundOfIncomeTaxes,PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes,AdditionalIncomeTaxesForPriorPeriods,IncomeTaxesAdjustment,ConsumptionTaxRefundReceivable,LongTermLoansReceivable,AccountsReceivable+IncomeSummary	1	IncomeSummary+IncomeTaxesAdjustment	1	IncomeTaxesAdjustment+IncomeTaxesRefundReceivable	1	IncomeTaxesRefundReceivable+IncorporationExpenses	1	IncorporationExpenses+Insurance	2	InsuranceGain,InsuranceExpense+Insurance expenses	26	InsuranceExpense,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedExpenses,CommunicationExpenses,LongTermPrepaidExpenses,InsuranceGain+InsuranceExpense	1	InsuranceExpense+InsuranceGain	1	InsuranceGain+Interest	9	InterestExpense,NationalBondInterestEarned,DepositInterestEarned,InterestEarned,LeaseholdRights,NonControllingInterests,InterestOnSecurities,NetIncomeAttributableToNCI,NetLossAttributableToNCI+Interest earned	12	NationalBondInterestEarned,DepositInterestEarned,InterestEarned,InterestExpense,WageEarned,UnearnedRevenue,LeaseholdRights,NonControllingInterests,EarnedSurplus,InterestOnSecurities+Interest expense	48	InterestExpense,Depreciation,AmortizationExpense,SalesCost,BusinessTrip,Commutation,UtilitiesExpense,RentExpense,AdvertisingExpense,DeliveryExpenses+Interest on securities	105	InterestOnSecurities,NationalBondInterestEarned,ValuationDifferenceOnOtherSecurities,NonControllingInterests,GainOnSalesOfSecurities,GainOnValuationOfSecurities,GainOnSalesOfInvestmentSecurities,LossOnSalesOfSecurities,LossOnValuationOfSecurities,LossOnSalesOfInvestmentSecurities+InterestEarned	3	NationalBondInterestEarned,DepositInterestEarned,InterestEarned+InterestExpense	1	InterestExpense+InterestOnSecurities	1	InterestOnSecurities+Inventory	3	Products,MerchandiseInventory,InventoryShrinkageLoss+Inventory shrinkage loss	19	InventoryShrinkageLoss,Products,NetLoss,MerchandiseInventory,BadDebtLoss,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,MiscellaneousLoss,LossOnValuationOfMerchandise,LossOnSalesOfElectronicallyRecordedReceivables+InventoryShrinkageLoss	1	InventoryShrinkageLoss+Investment	6	InvestmentSecurities,InvestmentInAssociate,StockInvestment,EquipmentInvestment,GainOnSalesOfInvestmentSecurities,LossOnSalesOfInvestmentSecurities+Investment in associate	89	InvestmentInAssociate,InvestmentSecurities,StockInvestment,EquipmentInvestment,GainOnSalesOfInvestmentSecurities,LossOnSalesOfInvestmentSecurities,Deposits,Products,Machinery,Building+Investment securities	15	InvestmentSecurities,GainOnSalesOfInvestmentSecurities,LossOnSalesOfInvestmentSecurities,Securities,InvestmentInAssociate,StockInvestment,EquipmentInvestment,ValuationDifferenceOnOtherSecurities,GainOnSalesOfSecurities,GainOnValuationOfSecurities+InvestmentInAssociate	1	InvestmentInAssociate+InvestmentSecurities	3	InvestmentSecurities,GainOnSalesOfInvestmentSecurities,LossOnSalesOfInvestmentSecurities+It	98	Deposits,CurrentDeposits,Securities,InvestmentSecurities,InvestmentInAssociate,ReserveDepositReceivable,CapitalStock,RetainedEarnings,LongTermLoansPayable,ShortTermLoansPayable+Its	16	Deposits,CurrentDeposits,ReserveDepositReceivable,DepositPayable,ReserveDepositPayable,SuspensePayments,DepositsReceived,SuspenseReceipts,TimeDeposits,SecurityDepositsPaid+Land	4	Land,LeaseholdRights,LandRentReceived,LandRentPaid+LandRentPaid	1	LandRentPaid+LandRentReceived	1	LandRentReceived+Lease	5	ReversalOfAllowanceForDoubtfulAccounts,LeasedAssets,LeaseholdRights,LeaseObligations,LeaseExpenses+Lease expenses	29	LeaseExpenses,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedExpenses,CommunicationExpenses,ReversalOfAllowanceForDoubtfulAccounts,LeasedAssets+Lease liabilities	7	LeaseObligations,ReversalOfAllowanceForDoubtfulAccounts,LeasedAssets,LeaseholdRights,RefundLiabilities,DeferredTaxLiabilities,LeaseExpenses+LeaseExpenses	1	LeaseExpenses+LeaseObligations	1	LeaseObligations+Leased	2	ReversalOfAllowanceForDoubtfulAccounts,LeasedAssets+Leased assets	41	LeasedAssets,SuspensePayments,AccumulatedDepreciation,LossOnSalesOfFixedAssets,GainOnSalesOfFixedAssets,ReversalOfAllowanceForDoubtfulAccounts,TimeDeposits,LoansReceivable,GiftCertificatesReceived,SecurityDepositsPaid+LeasedAssets	1	LeasedAssets+Leasehold	1	LeaseholdRights+Leasehold interests in land	90	LeaseholdRights,NonControllingInterests,LandRentReceived,NetIncomeAttributableToNCI,NetLossAttributableToNCI,Deposits,InvestmentSecurities,InvestmentInAssociate,Products,Machinery+LeaseholdRights	1	LeaseholdRights+Legacy	12	NetIncome,GrossProfit,OrdinaryProfit,NetLoss,SuspensePayments,SuspenseReceipts,AccumulatedDepreciation,CommunicationExpenses,IncomeSummary,SuspenseAccount+Legal	3	LegalRetainedEarnings,LegalCapitalSurplus,StatutoryWelfareExpenses+Legal (appropriated) retained earnings reserve	15	LegalRetainedEarnings,RetainedEarnings,AccumulatedDepreciation,EarnedSurplus,ReserveDepositReceivable,ReserveForDepreciation,ReserveDepositPayable,EquityInEarningsOfInvestee,CommunicationExpenses,LegalCapitalSurplus+Legal capital surplus	7	LegalCapitalSurplus,OtherCapitalSurplus,CapitalSurplus,CapitalStock,LegalRetainedEarnings,EarnedSurplus,StatutoryWelfareExpenses+Legal welfare expenses	27	StatutoryWelfareExpenses,WelfareExpenses,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedExpenses,LegalRetainedEarnings,CommunicationExpenses+LegalCapitalSurplus	1	LegalCapitalSurplus+LegalRetainedEarnings	1	LegalRetainedEarnings+Liability	40	LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,ReserveForDepreciation,DepositPayable,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,ReserveDepositPayable,CentralBankNotePayable,AccountsPayable+Liability:	39	LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,ReserveForDepreciation,DepositPayable,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,ReserveDepositPayable,CentralBankNotePayable,AccountsPayable+Loans	8	LongTermLoansReceivable,ShortTermLoansReceivable,LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,NotesLoansReceivable,NotesLoansPayable,LoansReceivable+Loans payable	20	LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,NotesLoansPayable,LongTermLoansReceivable,ShortTermLoansReceivable,DepositPayable,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,ReserveDepositPayable+Loans payable on notes	109	NotesLoansPayable,LongTermLoansPayable,NotesLoansReceivable,NonOperatingNotesPayable,LongTermLoansReceivable,ShortTermLoansPayable,LoansPayable,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,CentralBankNotePayable+Loans receivable	23	LongTermLoansReceivable,ShortTermLoansReceivable,NotesLoansReceivable,LoansReceivable,AccountsReceivable,ReserveDepositReceivable,LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,NotesReceivable+Loans receivable on notes	109	NotesLoansReceivable,LongTermLoansReceivable,NotesLoansPayable,LossOnSalesOfNotesReceivable,DishonoredNotesReceivable,NonOperatingNotesReceivable,ShortTermLoansReceivable,LongTermLoansPayable,NotesReceivable,ElectronicallyRecordedReceivable+LoansPayable	4	LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,NotesLoansPayable+LoansReceivable	4	LongTermLoansReceivable,ShortTermLoansReceivable,NotesLoansReceivable,LoansReceivable+Long-term	6	LongTermNationalBonds,LongTermLoansReceivable,LongTermLoansPayable,LongTermNationalBondsPayable,LongTermPrepaidExpenses,LongTermOtherPayables+Long-term accounts payable - other	50	LongTermOtherPayables,LongTermLoansPayable,LongTermNationalBondsPayable,LongTermNationalBonds,LongTermLoansReceivable,ShortTermLoansPayable,ShortTermNationalBondsPayable,ReserveDepositPayable,AccountsPayable,OtherPayables+Long-term loans payable	22	LongTermLoansPayable,LongTermLoansReceivable,ShortTermLoansPayable,LoansPayable,LongTermNationalBondsPayable,NotesLoansPayable,LongTermOtherPayables,LongTermNationalBonds,ShortTermLoansReceivable,DepositPayable+Long-term loans receivable	27	LongTermLoansReceivable,ShortTermLoansReceivable,LongTermLoansPayable,NotesLoansReceivable,LoansReceivable,LongTermNationalBonds,AccountsReceivable,ReserveDepositReceivable,ShortTermLoansPayable,LoansPayable+Long-term national bonds	11	LongTermNationalBonds,LongTermNationalBondsPayable,ShortTermNationalBonds,ShortTermNationalBondsPayable,LongTermLoansReceivable,LongTermLoansPayable,NationalBondInterestEarned,LongTermPrepaidExpenses,LongTermOtherPayables,GainOnNationalSubsidies+Long-term national bonds payable	23	LongTermNationalBondsPayable,LongTermNationalBonds,ShortTermNationalBondsPayable,ShortTermNationalBonds,LongTermLoansPayable,LongTermOtherPayables,LongTermLoansReceivable,ShortTermLoansPayable,LoansPayable,DepositPayable+Long-term prepaid expenses	32	LongTermPrepaidExpenses,PrepaidExpenses,LongTermNationalBonds,LongTermLoansReceivable,LongTermLoansPayable,LongTermNationalBondsPayable,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses+LongTermLoansPayable	1	LongTermLoansPayable+LongTermLoansReceivable	1	LongTermLoansReceivable+LongTermNationalBonds	2	LongTermNationalBonds,LongTermNationalBondsPayable+LongTermNationalBondsPayable	1	LongTermNationalBondsPayable+LongTermOtherPayables	1	LongTermOtherPayables+LongTermPrepaidExpenses	1	LongTermPrepaidExpenses+Loss	17	NetLoss,BadDebtLoss,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,MiscellaneousLoss,InventoryShrinkageLoss,LossOnValuationOfMerchandise,LossOnSalesOfElectronicallyRecordedReceivables,LossOnSalesOfReceivables,LossOnSalesOfSecurities+Loss attributable to non-controlling interests	38	NetLossAttributableToNCI,NetIncomeAttributableToNCI,NonControllingInterests,InventoryShrinkageLoss,LossOnRetirementOfFixedAssets,Products,StockInvestment,CapitalStock,CentralBankPaymentExpense,GrossProfit+Loss on fire	101	LossOnFire,NetLoss,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,LossOnValuationOfMerchandise,LossOnSalesOfElectronicallyRecordedReceivables,LossOnSalesOfReceivables,LossOnSalesOfSecurities,LossOnValuationOfSecurities,LossOnSalesOfInvestmentSecurities+Loss on retirement of non-current assets	134	LossOnRetirementOfFixedAssets,LossOnReductionOfFixedAssets,LossOnSalesOfFixedAssets,GainOnDonationOfFixedAssets,LossOnSalesOfNotesReceivable,GainOnSalesOfFixedAssets,LossOnValuationOfMerchandise,LossOnSalesOfElectronicallyRecordedReceivables,LossOnSalesOfReceivables,LossOnSalesOfSecurities+Loss on sale of electronically recorded monetary claims	117	LossOnSalesOfElectronicallyRecordedReceivables,ElectronicallyRecordedReceivable,NonOperatingElectronicallyRecordedReceivable,ElectronicallyRecordedObligations,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,LossOnSalesOfReceivables,LossOnSalesOfSecurities,LossOnSalesOfInvestmentSecurities,GainOnSalesOfFixedAssets+Loss on sale of investment securities	123	LossOnSalesOfInvestmentSecurities,GainOnSalesOfInvestmentSecurities,LossOnSalesOfSecurities,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,GainOnSalesOfSecurities,LossOnSalesOfElectronicallyRecordedReceivables,LossOnSalesOfReceivables,LossOnValuationOfSecurities,GainOnSalesOfFixedAssets+Loss on sale of receivables	118	LossOnSalesOfElectronicallyRecordedReceivables,LossOnSalesOfReceivables,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,LossOnSalesOfSecurities,LossOnSalesOfInvestmentSecurities,GainOnSalesOfFixedAssets,GainOnSalesOfSecurities,GainOnSalesOfInvestmentSecurities,LossOnValuationOfMerchandise+Loss on sale of securities	120	LossOnSalesOfSecurities,LossOnSalesOfInvestmentSecurities,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,GainOnSalesOfSecurities,GainOnSalesOfInvestmentSecurities,LossOnSalesOfElectronicallyRecordedReceivables,LossOnSalesOfReceivables,LossOnValuationOfSecurities,GainOnSalesOfFixedAssets+Loss on sales of fixed assets	134	LossOnSalesOfFixedAssets,GainOnSalesOfFixedAssets,LossOnRetirementOfFixedAssets,LossOnReductionOfFixedAssets,LossOnSalesOfNotesReceivable,GainOnDonationOfFixedAssets,LossOnSalesOfElectronicallyRecordedReceivables,LossOnSalesOfReceivables,LossOnSalesOfSecurities,LossOnSalesOfInvestmentSecurities+Loss on sales of notes receivable	127	LossOnSalesOfNotesReceivable,LossOnSalesOfElectronicallyRecordedReceivables,LossOnSalesOfReceivables,LossOnSalesOfFixedAssets,LossOnSalesOfSecurities,LossOnSalesOfInvestmentSecurities,NotesLoansReceivable,GainOnSalesOfFixedAssets,DishonoredNotesReceivable,NonOperatingNotesReceivable+Loss on tax purpose reduction entry of non-current assets	140	LossOnReductionOfFixedAssets,LossOnRetirementOfFixedAssets,LossOnSalesOfFixedAssets,GainOnDonationOfFixedAssets,LossOnSalesOfNotesReceivable,GainOnSalesOfFixedAssets,LossOnValuationOfMerchandise,LossOnSalesOfElectronicallyRecordedReceivables,LossOnSalesOfReceivables,LossOnSalesOfSecurities+Loss on valuation of securities	118	LossOnValuationOfSecurities,GainOnValuationOfSecurities,LossOnValuationOfMerchandise,LossOnSalesOfSecurities,LossOnSalesOfInvestmentSecurities,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,ValuationDifferenceOnOtherSecurities,GainOnSalesOfSecurities,GainOnSalesOfInvestmentSecurities+LossOnFire	1	LossOnFire+LossOnReductionOfFixedAssets	1	LossOnReductionOfFixedAssets+LossOnRetirementOfFixedAssets	1	LossOnRetirementOfFixedAssets+LossOnSalesOfElectronicallyRecordedReceivables	1	LossOnSalesOfElectronicallyRecordedReceivables+LossOnSalesOfFixedAssets	1	LossOnSalesOfFixedAssets+LossOnSalesOfInvestmentSecurities	1	LossOnSalesOfInvestmentSecurities+LossOnSalesOfNotesReceivable	1	LossOnSalesOfNotesReceivable+LossOnSalesOfReceivables	1	LossOnSalesOfReceivables+LossOnSalesOfSecurities	1	LossOnSalesOfSecurities+LossOnValuationOfMerchandise	1	LossOnValuationOfMerchandise+LossOnValuationOfSecurities	1	LossOnValuationOfSecurities+Machinery	1	Machinery+Machinery and equipment	19	Machinery,Fixtures,Products,EquipmentInvestment,BusinessTrip,MerchandiseInventory,Land,CashOverShort,AllowanceForDoubtfulAccounts,SuppliesOnHand+Maintenance	1	MaintenanceExpenses+Maintenance expenses	25	MaintenanceExpenses,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedExpenses,CommunicationExpenses,LongTermPrepaidExpenses,OperatingExpenses+MaintenanceExpenses	1	MaintenanceExpenses+Meeting	1	MeetingExpenses+Meeting expenses	25	MeetingExpenses,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedExpenses,CommunicationExpenses,LongTermPrepaidExpenses,OperatingExpenses+MeetingExpenses	1	MeetingExpenses+Membership	1	MembershipFees+Membership fees	3	MembershipFees,ReceiptFee,PaymentFees+MembershipFees	1	MembershipFees+Merchandise	3	Products,MerchandiseInventory,LossOnValuationOfMerchandise+Merchandise inventory	4	Products,MerchandiseInventory,InventoryShrinkageLoss,LossOnValuationOfMerchandise+MerchandiseInventory	2	Products,MerchandiseInventory+Miscellaneous	3	MiscellaneousExpenses,MiscellaneousLoss,MiscellaneousIncome+Miscellaneous income	19	MiscellaneousIncome,MiscellaneousExpenses,NetIncome,SubsidyIncome,RentalIncome,WageEarned,CentralBankPaymentIncome,PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,MiscellaneousLoss+Miscellaneous loss	19	MiscellaneousLoss,MiscellaneousExpenses,NetLoss,BadDebtLoss,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,MiscellaneousIncome,InventoryShrinkageLoss,LossOnValuationOfMerchandise,LossOnSalesOfElectronicallyRecordedReceivables+MiscellaneousExpenses	1	MiscellaneousExpenses+MiscellaneousIncome	1	MiscellaneousIncome+MiscellaneousLoss	1	MiscellaneousLoss+National	6	LongTermNationalBonds,ShortTermNationalBonds,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,NationalBondInterestEarned,GainOnNationalSubsidies+National bond interest earned	18	NationalBondInterestEarned,LongTermNationalBonds,ShortTermNationalBonds,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,DepositInterestEarned,InterestEarned,InterestExpense,WageEarned,UnearnedRevenue+NationalBondInterestEarned	1	NationalBondInterestEarned+Net income	26	NetIncome,NetIncomeAttributableToNCI,SubsidyIncome,RentalIncome,WageEarned,CentralBankPaymentIncome,NetLoss,ElectronicallyRecordedReceivable,PrepaidCorporateIncomeTaxes,ElectronicallyRecordedObligations+Net loss	25	NetLoss,LossOnSalesOfElectronicallyRecordedReceivables,NetLossAttributableToNCI,NetIncome,ElectronicallyRecordedReceivable,ElectronicallyRecordedObligations,AllowanceForDoubtfulAccounts,BadDebtLoss,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable+NetDefinedBenefitAsset	1	NetDefinedBenefitAsset+NetDefinedBenefitLiability	1	NetDefinedBenefitLiability+NetIncome	2	NetIncome,NetIncomeAttributableToNCI+NetIncomeAttributableToNCI	1	NetIncomeAttributableToNCI+NetLoss	2	NetLoss,NetLossAttributableToNCI+NetLossAttributableToNCI	1	NetLossAttributableToNCI+NewspaperBooksExpenses	1	NewspaperBooksExpenses+Newspapers	1	NewspaperBooksExpenses+Newspapers and books	18	NewspaperBooksExpenses,BranchCurrentAccount,HeadOfficeCurrentAccount,Products,Machinery,BusinessTrip,MerchandiseInventory,Land,Fixtures,CashOverShort+Non-controlling	3	NonControllingInterests,NetIncomeAttributableToNCI,NetLossAttributableToNCI+Non-controlling interests	4	NonControllingInterests,NetIncomeAttributableToNCI,NetLossAttributableToNCI,LeaseholdRights+Non-operating	4	NonOperatingNotesReceivable,NonOperatingElectronicallyRecordedReceivable,NonOperatingNotesPayable,NonOperatingElectronicallyRecordedObligations+Non-operating notes payable	23	NonOperatingNotesPayable,CentralBankNotePayable,NotesPayable,NotesLoansPayable,NonOperatingNotesReceivable,LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,DepositPayable,LongTermNationalBondsPayable+Non-operating notes receivable	24	NonOperatingNotesReceivable,NotesReceivable,NotesLoansReceivable,LossOnSalesOfNotesReceivable,DishonoredNotesReceivable,NonOperatingElectronicallyRecordedReceivable,NonOperatingNotesPayable,LongTermLoansReceivable,AccountsReceivable,ShortTermLoansReceivable+NonControllingInterests	1	NonControllingInterests+NonOperatingElectronicallyRecordedObligations	1	NonOperatingElectronicallyRecordedObligations+NonOperatingElectronicallyRecordedReceivable	1	NonOperatingElectronicallyRecordedReceivable+NonOperatingNotesPayable	1	NonOperatingNotesPayable+NonOperatingNotesReceivable	1	NonOperatingNotesReceivable+Notes	9	CentralBankNotePayable,NotesReceivable,NotesLoansReceivable,NotesPayable,NotesLoansPayable,LossOnSalesOfNotesReceivable,DishonoredNotesReceivable,NonOperatingNotesReceivable,NonOperatingNotesPayable+Notes payable	21	CentralBankNotePayable,NotesPayable,NotesLoansPayable,NonOperatingNotesPayable,LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,DepositPayable,LongTermNationalBondsPayable,ShortTermNationalBondsPayable+Notes receivable	23	NotesReceivable,NotesLoansReceivable,LossOnSalesOfNotesReceivable,DishonoredNotesReceivable,NonOperatingNotesReceivable,LongTermLoansReceivable,AccountsReceivable,ShortTermLoansReceivable,ReserveDepositReceivable,CentralBankNotePayable+NotesLoansPayable	1	NotesLoansPayable+NotesLoansReceivable	1	NotesLoansReceivable+NotesPayable	2	NotesPayable,NonOperatingNotesPayable+NotesReceivable	4	NotesReceivable,LossOnSalesOfNotesReceivable,DishonoredNotesReceivable,NonOperatingNotesReceivable+Operating	6	NonOperatingNotesReceivable,NonOperatingElectronicallyRecordedReceivable,NonOperatingNotesPayable,NonOperatingElectronicallyRecordedObligations,OperatingRevenue,OperatingExpenses+Operating expenses	30	OperatingExpenses,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedExpenses,CommunicationExpenses,LongTermPrepaidExpenses,NonOperatingNotesReceivable+Operating revenue	43	OperatingRevenue,ValueAdded,SubsidyIncome,NationalBondInterestEarned,DepositInterestEarned,GrossProfit,OrdinaryProfit,InterestEarned,ReceiptFee,RentalIncome+OperatingExpenses	1	OperatingExpenses+OperatingRevenue	1	OperatingRevenue+Ordinary profit	3	OrdinaryProfit,GrossProfit,NetIncomeAttributableToNCI+OrdinaryProfit	1	OrdinaryProfit+Organization	1	IncorporationExpenses+Organization expenses	25	IncorporationExpenses,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedExpenses,CommunicationExpenses,LongTermPrepaidExpenses,OperatingExpenses+Other	5	OtherReceivables,OtherPayables,LongTermOtherPayables,OtherCapitalSurplus,ValuationDifferenceOnOtherSecurities+Other capital surplus	9	OtherCapitalSurplus,LegalCapitalSurplus,CapitalSurplus,CapitalStock,OtherReceivables,OtherPayables,LongTermOtherPayables,ValuationDifferenceOnOtherSecurities,EarnedSurplus+Other payables	5	OtherPayables,LongTermOtherPayables,OtherReceivables,OtherCapitalSurplus,ValuationDifferenceOnOtherSecurities+Other receivables	8	OtherReceivables,OtherPayables,AllowanceForDoubtfulAccounts,LongTermOtherPayables,OtherCapitalSurplus,ValuationDifferenceOnOtherSecurities,LossOnSalesOfElectronicallyRecordedReceivables,LossOnSalesOfReceivables+OtherCapitalSurplus	1	OtherCapitalSurplus+OtherPayables	2	OtherPayables,LongTermOtherPayables+OtherReceivables	1	OtherReceivables+Patent	2	Patent,AmortizationOfPatents+Payment	6	CentralBankPaymentExpense,ReceiptFee,CentralBankPaymentIncome,PaymentsOnBehalf,SuspensePayments,PaymentFees+Payment fees / fees paid	35	PaymentFees,ReceiptFee,CentralBankPaymentExpense,CentralBankPaymentIncome,MembershipFees,Products,ReserveDepositReceivable,GovernmentService,ReserveForDepreciation,DepositPayable+PaymentFees	2	ReceiptFee,PaymentFees+Payments	2	PaymentsOnBehalf,SuspensePayments+Payments made on behalf	97	PaymentsOnBehalf,SuspensePayments,LongTermNationalBonds,ShortTermNationalBonds,LongTermLoansReceivable,LongTermLoansPayable,ReserveForDepreciation,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,Depreciation+PaymentsOnBehalf	1	PaymentsOnBehalf+Period	4	NetIncome,NetLoss,MerchandiseInventory,AdditionalIncomeTaxesForPriorPeriods+Petty	1	PettyCash+Petty cash	3	PettyCash,Cash,CashOverShort+PettyCash	1	PettyCash+Prepaid	4	PrepaidExpenses,PrepaidCorporateIncomeTaxes,LongTermPrepaidExpenses,PrepaidPensionCost+Prepaid corporate income taxes	22	PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes,IncomeTaxesRefundReceivable,AdditionalIncomeTaxesForPriorPeriods,RefundOfIncomeTaxes,IncomeTaxesAdjustment,TaxesExpense,NetIncome,SubsidyIncome+Prepaid expenses	27	PrepaidExpenses,LongTermPrepaidExpenses,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidCorporateIncomeTaxes,AccruedExpenses,CommunicationExpenses,PrepaidPensionCost+Prepaid pension costs	6	PrepaidPensionCost,PrepaidExpenses,PrepaidCorporateIncomeTaxes,LongTermPrepaidExpenses,StockIssuanceCosts,StorageExpenses+PrepaidCorporateIncomeTaxes	1	PrepaidCorporateIncomeTaxes+PrepaidExpenses	2	PrepaidExpenses,LongTermPrepaidExpenses+PrepaidPensionCost	1	PrepaidPensionCost+Products	2	Products,MerchandiseInventory+Profit attributable to non-controlling interests	24	NetIncomeAttributableToNCI,NetLossAttributableToNCI,GrossProfit,OrdinaryProfit,NonControllingInterests,Products,StockInvestment,CapitalStock,CentralBankPaymentExpense,CentralBankPaymentIncome+Property	1	PropertyTaxPayable+Property tax payable	32	PropertyTaxPayable,LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,DepositPayable,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,ReserveDepositPayable,CentralBankNotePayable,TaxesExpense+PropertyTaxPayable	1	PropertyTaxPayable+Provision	10	ProvisionForDoubtfulAccounts,AllowanceForRepairs,AllowanceForProductWarranties,AllowanceForBonuses,AllowanceForRetirementBenefits,ReversalOfAllowanceForRepairs,ReversalOfAllowanceForProductWarranties,ProvisionForRepairs,ProvisionForBonuses,ProvisionForProductWarranties+Provision for bonuses	33	AllowanceForBonuses,ProvisionForBonuses,ProvisionForDoubtfulAccounts,AllowanceForRepairs,AllowanceForProductWarranties,AllowanceForRetirementBenefits,ReversalOfAllowanceForRepairs,ReversalOfAllowanceForProductWarranties,ProvisionForRepairs,ProvisionForProductWarranties+Provision for doubtful accounts	36	ProvisionForDoubtfulAccounts,AllowanceForDoubtfulAccounts,ReversalOfAllowanceForDoubtfulAccounts,AllowanceForRepairs,AllowanceForProductWarranties,AllowanceForBonuses,AllowanceForRetirementBenefits,ReversalOfAllowanceForRepairs,ReversalOfAllowanceForProductWarranties,ProvisionForRepairs+Provision for repairs	32	AllowanceForRepairs,ReversalOfAllowanceForRepairs,ProvisionForRepairs,ProvisionForDoubtfulAccounts,AllowanceForProductWarranties,AllowanceForBonuses,AllowanceForRetirementBenefits,RepairFundReserve,ReversalOfAllowanceForProductWarranties,ProvisionForBonuses+Provision for retirement benefits	35	AllowanceForRetirementBenefits,ProvisionForDoubtfulAccounts,AllowanceForRepairs,AllowanceForProductWarranties,AllowanceForBonuses,ReversalOfAllowanceForRepairs,ReversalOfAllowanceForProductWarranties,ProvisionForRepairs,ProvisionForBonuses,ProvisionForProductWarranties+Provision for warranties	31	AllowanceForProductWarranties,ReversalOfAllowanceForProductWarranties,ProvisionForProductWarranties,ProvisionForDoubtfulAccounts,AllowanceForRepairs,AllowanceForBonuses,AllowanceForRetirementBenefits,ReversalOfAllowanceForRepairs,ProvisionForRepairs,ProvisionForBonuses+ProvisionForBonuses	1	ProvisionForBonuses+ProvisionForDoubtfulAccounts	1	ProvisionForDoubtfulAccounts+ProvisionForProductWarranties	1	ProvisionForProductWarranties+ProvisionForRepairs	1	ProvisionForRepairs+Purchase	4	Purchases,MerchandiseInventory,GainOnBargainPurchase,PurchaseRebates+Purchase rebates	5	PurchaseRebates,Purchases,MerchandiseInventory,GainOnBargainPurchase,SalesRebates+PurchaseRebates	1	PurchaseRebates+Purchases	2	Purchases,MerchandiseInventory+Purchases\/Sales\/MerchandiseInventory).	1	MerchandiseInventory+Raw	1	RawMaterials+Raw materials	1	RawMaterials+RawMaterials	1	RawMaterials+Real	1	Building+Real estate	1	Building+Receipt	5	ReceiptFee,SuspenseReceipts,PaymentFees,GainOnDonationOfFixedAssets,GainOnNationalSubsidies+Receipt fee	6	ReceiptFee,PaymentFees,SuspenseReceipts,GainOnDonationOfFixedAssets,GainOnNationalSubsidies,MembershipFees+ReceiptFee	2	ReceiptFee,PaymentFees+Reciprocal	2	BranchCurrentAccount,HeadOfficeCurrentAccount+Recovery	1	RecoveryOfBadDebts+Recovery of bad debts written off	41	RecoveryOfBadDebts,LossOnSalesOfFixedAssets,GainOnSalesOfFixedAssets,GainOnDonationOfFixedAssets,LossOnRetirementOfFixedAssets,LossOnReductionOfFixedAssets,BranchCurrentAccount,HeadOfficeCurrentAccount,DepositsReceivedFromOfficers,SalesCost+RecoveryOfBadDebts	1	RecoveryOfBadDebts+Refund	4	IncomeTaxesRefundReceivable,RefundLiabilities,RefundOfIncomeTaxes,ConsumptionTaxRefundReceivable+Refund liabilities	6	RefundLiabilities,IncomeTaxesRefundReceivable,DeferredTaxLiabilities,LeaseObligations,RefundOfIncomeTaxes,ConsumptionTaxRefundReceivable+Refund of income taxes	59	RefundOfIncomeTaxes,IncomeTaxesRefundReceivable,PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes,AdditionalIncomeTaxesForPriorPeriods,IncomeTaxesAdjustment,NetIncomeAttributableToNCI,SalesCost,TaxesExpense+RefundLiabilities	1	RefundLiabilities+RefundOfIncomeTaxes	1	RefundOfIncomeTaxes+Rent	10	CurrentDeposits,RentExpense,RentalIncome,GainOnDonationOfFixedAssets,LandRentReceived,LossOnRetirementOfFixedAssets,LossOnReductionOfFixedAssets,LandRentPaid,BranchCurrentAccount,HeadOfficeCurrentAccount+Rent expenses on land	125	LandRentPaid,Commutation,CommunicationExpenses,LongTermPrepaidExpenses,GainOnDonationOfFixedAssets,LandRentReceived,IncorporationExpenses,LossOnRetirementOfFixedAssets,LossOnReductionOfFixedAssets,CurrentDeposits+RentExpense	1	RentExpense+Rental	2	RentalIncome,LandRentReceived+Rental income	17	RentalIncome,LandRentReceived,NetIncome,SubsidyIncome,WageEarned,CentralBankPaymentIncome,PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes,MiscellaneousIncome+Rental income from land	23	LandRentReceived,RentalIncome,NetIncome,SubsidyIncome,WageEarned,CentralBankPaymentIncome,PrepaidCorporateIncomeTaxes,Land,AccruedCorporateIncomeTaxes,AllowanceForDoubtfulAccounts+RentalIncome	1	RentalIncome+Repair	5	AllowanceForRepairs,RepairFundReserve,ReversalOfAllowanceForRepairs,ProvisionForRepairs,RepairsExpense+Repair expenses	29	RepairsExpense,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedExpenses,CommunicationExpenses,LongTermPrepaidExpenses,AllowanceForRepairs+RepairFundReserve	1	RepairFundReserve+RepairsExpense	1	RepairsExpense+Research	1	ResearchAndDevelopmentExpenses+Research and development expenses	40	ResearchAndDevelopmentExpenses,DevelopmentExpenses,LandRentPaid,NewspaperBooksExpenses,Products,Machinery,BusinessTrip,Commutation,DeliveryExpenses,SuppliesExpenses+ResearchAndDevelopmentExpenses	1	ResearchAndDevelopmentExpenses+Reserve	9	ReserveDepositReceivable,ReserveForDepreciation,ReserveDepositPayable,AccumulatedDepreciation,LegalRetainedEarnings,DividendEqualizationReserve,RepairFundReserve,ConstructionFundReserve,GeneralReserve+Reserve deposits, asset side	87	ReserveDepositReceivable,ReserveDepositPayable,AccumulatedDepreciation,AllowanceForDoubtfulAccounts,Cash,Deposits,CurrentDeposits,Securities,InvestmentSecurities,InvestmentInAssociate+Reserve deposits, liability side	48	ReserveDepositPayable,ReserveDepositReceivable,ReserveForDepreciation,AccumulatedDepreciation,LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,DepositPayable,LongTermNationalBondsPayable,ShortTermNationalBondsPayable+Reserve for depreciation	36	ReserveForDepreciation,AccumulatedDepreciation,AmortizationExpense,DividendEqualizationReserve,RepairFundReserve,ConstructionFundReserve,ReserveDepositReceivable,ReserveDepositPayable,Depreciation,MerchandiseInventory+Reserve for dividend equalization	37	DividendEqualizationReserve,ReserveForDepreciation,AccumulatedDepreciation,RepairFundReserve,ConstructionFundReserve,ReserveDepositReceivable,ReserveDepositPayable,AmortizationExpense,MerchandiseInventory,SuspensePayments+Reserve for new construction	37	ConstructionFundReserve,ReserveForDepreciation,AccumulatedDepreciation,DividendEqualizationReserve,RepairFundReserve,GainOnConstructionGrants,ReserveDepositReceivable,ReserveDepositPayable,AmortizationExpense,MerchandiseInventory+Reserve for repairs	36	RepairFundReserve,ReserveForDepreciation,AccumulatedDepreciation,AllowanceForRepairs,DividendEqualizationReserve,ConstructionFundReserve,ReversalOfAllowanceForRepairs,ProvisionForRepairs,ReserveDepositReceivable,ReserveDepositPayable+ReserveDepositPayable	1	ReserveDepositPayable+ReserveDepositReceivable	1	ReserveDepositReceivable+ReserveForDepreciation	2	ReserveForDepreciation,AccumulatedDepreciation+Retained	5	RetainedEarnings,AccumulatedDepreciation,LegalRetainedEarnings,CommunicationExpenses,EarnedSurplus+Retained earnings	6	RetainedEarnings,LegalRetainedEarnings,EarnedSurplus,EquityInEarningsOfInvestee,AccumulatedDepreciation,CommunicationExpenses+RetainedEarnings	2	RetainedEarnings,LegalRetainedEarnings+Retirement	5	NetDefinedBenefitAsset,AllowanceForRetirementBenefits,NetDefinedBenefitLiability,RetirementBenefitExpenses,LossOnRetirementOfFixedAssets+Retirement benefit asset	83	NetDefinedBenefitAsset,AllowanceForRetirementBenefits,NetDefinedBenefitLiability,RetirementBenefitExpenses,LossOnRetirementOfFixedAssets,Cash,Deposits,CurrentDeposits,Securities,InvestmentSecurities+Retirement benefit expenses	29	RetirementBenefitExpenses,NetDefinedBenefitAsset,AllowanceForRetirementBenefits,NetDefinedBenefitLiability,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedExpenses+Retirement benefit liability	43	AllowanceForRetirementBenefits,NetDefinedBenefitLiability,NetDefinedBenefitAsset,RetirementBenefitExpenses,LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,ReserveForDepreciation,DepositPayable,LongTermNationalBondsPayable+RetirementBenefitExpenses	1	RetirementBenefitExpenses+Revenue	38	ValueAdded,SubsidyIncome,NationalBondInterestEarned,DepositInterestEarned,GrossProfit,OrdinaryProfit,InterestEarned,ReceiptFee,RentalIncome,WageEarned+Revenue:	32	ValueAdded,SubsidyIncome,NationalBondInterestEarned,DepositInterestEarned,InterestEarned,ReceiptFee,RentalIncome,WageEarned,TaxesRevenue,CentralBankPaymentIncome+Reversal	3	ReversalOfAllowanceForDoubtfulAccounts,ReversalOfAllowanceForRepairs,ReversalOfAllowanceForProductWarranties+Reversal of allowance for doubtful accounts	71	ReversalOfAllowanceForDoubtfulAccounts,AllowanceForDoubtfulAccounts,ReversalOfAllowanceForRepairs,ReversalOfAllowanceForProductWarranties,ProvisionForDoubtfulAccounts,CommunicationExpenses,AllowanceForRepairs,AllowanceForProductWarranties,AllowanceForBonuses,AllowanceForRetirementBenefits+Reversal of provision for repairs	67	ReversalOfAllowanceForRepairs,ReversalOfAllowanceForProductWarranties,ReversalOfAllowanceForDoubtfulAccounts,AllowanceForRepairs,ProvisionForRepairs,ProvisionForDoubtfulAccounts,CommunicationExpenses,AllowanceForProductWarranties,AllowanceForBonuses,AllowanceForRetirementBenefits+Reversal of provision for warranties	66	ReversalOfAllowanceForProductWarranties,ReversalOfAllowanceForRepairs,ReversalOfAllowanceForDoubtfulAccounts,AllowanceForProductWarranties,ProvisionForProductWarranties,ProvisionForDoubtfulAccounts,CommunicationExpenses,AllowanceForRepairs,AllowanceForBonuses,AllowanceForRetirementBenefits+ReversalOfAllowanceForDoubtfulAccounts	1	ReversalOfAllowanceForDoubtfulAccounts+ReversalOfAllowanceForProductWarranties	1	ReversalOfAllowanceForProductWarranties+ReversalOfAllowanceForRepairs	1	ReversalOfAllowanceForRepairs+SNA\/macro-accounting	1	AccumulatedDepreciation+SNA\/マクロ系の旧称。簿記の間接法には	1	ReserveForDepreciation+Sales	14	SalesCost,Sales,MerchandiseInventory,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,GainOnSalesOfFixedAssets,GainOnSalesOfSecurities,GainOnSalesOfInvestmentSecurities,SalesRebates,LossOnSalesOfElectronicallyRecordedReceivables+Sales rebates	15	SalesRebates,SalesCost,Sales,MerchandiseInventory,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,GainOnSalesOfFixedAssets,GainOnSalesOfSecurities,GainOnSalesOfInvestmentSecurities,LossOnSalesOfElectronicallyRecordedReceivables+SalesCost	1	SalesCost+SalesRebates	1	SalesRebates+Savings	1	Deposits+Savings deposits	12	Deposits,CurrentDeposits,ReserveDepositReceivable,DepositPayable,ReserveDepositPayable,DepositsReceived,TimeDeposits,SecurityDepositsPaid,DepositsInSpecialAccounts,GuaranteeDepositsReceived+Securities	12	Securities,InvestmentSecurities,ValuationDifferenceOnOtherSecurities,GainOnSalesOfSecurities,GainOnValuationOfSecurities,InterestOnSecurities,GainOnSalesOfInvestmentSecurities,LossOnSalesOfSecurities,LossOnValuationOfSecurities,LossOnSalesOfInvestmentSecurities+SecurityDepositsPaid	1	SecurityDepositsPaid+Service	3	GovernmentService,ServiceRevenue,CostOfServices+Service revenue	40	ServiceRevenue,GovernmentService,ValueAdded,SubsidyIncome,NationalBondInterestEarned,DepositInterestEarned,GrossProfit,OrdinaryProfit,InterestEarned,ReceiptFee+ServiceRevenue	1	ServiceRevenue+Share	4	StockSubscriptionDeposits,StockIssuanceCosts,SubsidiaryStocks,AffiliateStocks+Share issuance costs	6	StockIssuanceCosts,PrepaidPensionCost,StockSubscriptionDeposits,StorageExpenses,SubsidiaryStocks,AffiliateStocks+Shares	3	StockSubscriptionDeposits,SubsidiaryStocks,AffiliateStocks+Shares of associates	40	AffiliateStocks,StockSubscriptionDeposits,SubsidiaryStocks,SalesCost,GrossProfit,OrdinaryProfit,EquityInEarningsOfInvestee,Software,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable+Shares of subsidiaries	40	SubsidiaryStocks,StockSubscriptionDeposits,AffiliateStocks,SalesCost,GrossProfit,OrdinaryProfit,EquityInEarningsOfInvestee,Software,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable+Short-term	4	ShortTermNationalBonds,ShortTermLoansReceivable,ShortTermLoansPayable,ShortTermNationalBondsPayable+Short-term loans payable	21	ShortTermLoansPayable,ShortTermLoansReceivable,LongTermLoansPayable,LoansPayable,ShortTermNationalBondsPayable,NotesLoansPayable,ShortTermNationalBonds,LongTermLoansReceivable,DepositPayable,LongTermNationalBondsPayable+Short-term loans receivable	25	ShortTermLoansReceivable,LongTermLoansReceivable,ShortTermLoansPayable,NotesLoansReceivable,LoansReceivable,ShortTermNationalBonds,AccountsReceivable,ReserveDepositReceivable,LongTermLoansPayable,LoansPayable+Short-term national bonds	9	ShortTermNationalBonds,ShortTermNationalBondsPayable,LongTermNationalBonds,LongTermNationalBondsPayable,ShortTermLoansReceivable,ShortTermLoansPayable,NationalBondInterestEarned,GainOnNationalSubsidies,HeldToMaturityBonds+Short-term national bonds payable	22	ShortTermNationalBondsPayable,ShortTermNationalBonds,LongTermNationalBondsPayable,LongTermNationalBonds,ShortTermLoansPayable,ShortTermLoansReceivable,LongTermLoansPayable,LoansPayable,DepositPayable,ReserveDepositPayable+ShortTermLoansPayable	1	ShortTermLoansPayable+ShortTermLoansReceivable	1	ShortTermLoansReceivable+ShortTermNationalBonds	2	ShortTermNationalBonds,ShortTermNationalBondsPayable+ShortTermNationalBondsPayable	1	ShortTermNationalBondsPayable+Software	3	Software,SoftwareInProgress,AmortizationOfSoftware+Software in progress	90	SoftwareInProgress,ConstructionInProgress,Deposits,InvestmentSecurities,InvestmentInAssociate,Products,Machinery,Building,StockInvestment,EquipmentInvestment+SoftwareInProgress	1	SoftwareInProgress+StatutoryWelfareExpenses	1	StatutoryWelfareExpenses+Stock	6	StockInvestment,CapitalStock,StockSubscriptionDeposits,StockIssuanceCosts,SubsidiaryStocks,AffiliateStocks+Stock investment	11	StockInvestment,InvestmentSecurities,InvestmentInAssociate,EquipmentInvestment,CapitalStock,StockSubscriptionDeposits,GainOnSalesOfInvestmentSecurities,StockIssuanceCosts,LossOnSalesOfInvestmentSecurities,SubsidiaryStocks+StockInvestment	1	StockInvestment+StockIssuanceCosts	1	StockIssuanceCosts+StockSubscriptionDeposits	1	StockSubscriptionDeposits+Storage	1	StorageExpenses+Storage costs	3	StorageExpenses,PrepaidPensionCost,StockIssuanceCosts+StorageExpenses	1	StorageExpenses+Structures	1	Structures+SubsidiaryStocks	1	SubsidiaryStocks+Subsidy	2	SubsidyExpense,SubsidyIncome+Subsidy expenditure	4	SubsidyExpense,WageExpenditure,ConsumptionExpenditure,SubsidyIncome+Subsidy income	18	SubsidyIncome,SubsidyExpense,NetIncome,RentalIncome,WageEarned,CentralBankPaymentIncome,PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes,MiscellaneousIncome+SubsidyExpense	1	SubsidyExpense+SubsidyIncome	1	SubsidyIncome+Supplies	2	SuppliesExpenses,SuppliesOnHand+SuppliesExpenses	1	SuppliesExpenses+SuppliesOnHand	1	SuppliesOnHand+Suspense account	21	SuspensePayments,SuspenseReceipts,SuspenseAccount,AccountsReceivable,ReserveDepositPayable,MerchandiseInventory,PrepaidExpenses,AccruedRevenue,CashOverShort,AccountsPayable+Suspense payments	4	SuspensePayments,PaymentsOnBehalf,SuspenseReceipts,SuspenseAccount+Suspense receipts	3	SuspenseReceipts,SuspensePayments,SuspenseAccount+SuspenseAccount	1	SuspenseAccount+SuspensePayments	1	SuspensePayments+SuspenseReceipts	1	SuspenseReceipts+Tax	17	TaxesExpense,TaxesRevenue,ConsumptionTaxPaid,PrepaidCorporateIncomeTaxes,ConsumptionTaxReceived,AccruedConsumptionTax,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes,IncomeTaxesRefundReceivable,DeferredTaxAssets+Tax revenue	54	TaxesRevenue,TaxesExpense,ValueAdded,SubsidyIncome,NationalBondInterestEarned,DepositInterestEarned,GrossProfit,OrdinaryProfit,InterestEarned,ReceiptFee+Taxes	9	TaxesExpense,TaxesRevenue,PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes,IncomeTaxesRefundReceivable,AdditionalIncomeTaxesForPriorPeriods,RefundOfIncomeTaxes,IncomeTaxesAdjustment+TaxesExpense	1	TaxesExpense+TaxesRevenue	1	TaxesRevenue+Temporary	4	SuspensePayments,CashOverShort,SuspenseReceipts,SuspenseAccount+This	1	AccumulatedDepreciation+Time	1	TimeDeposits+Time deposits	12	TimeDeposits,Deposits,CurrentDeposits,ReserveDepositReceivable,DepositPayable,ReserveDepositPayable,DepositsReceived,SecurityDepositsPaid,DepositsInSpecialAccounts,GuaranteeDepositsReceived+TimeDeposits	1	TimeDeposits+Tools	1	ToolsAndInstruments+Tools and instruments	18	ToolsAndInstruments,Products,Machinery,BusinessTrip,MerchandiseInventory,Land,Fixtures,CashOverShort,AllowanceForDoubtfulAccounts,SuppliesOnHand+ToolsAndInstruments	1	ToolsAndInstruments+Trademark	1	Trademark+Trading	1	TradingSecurities+Trading securities	12	TradingSecurities,Securities,InvestmentSecurities,ValuationDifferenceOnOtherSecurities,GainOnSalesOfSecurities,GainOnValuationOfSecurities,InterestOnSecurities,GainOnSalesOfInvestmentSecurities,LossOnSalesOfSecurities,LossOnValuationOfSecurities+TradingSecurities	1	TradingSecurities+Travel	1	BusinessTrip+Travel and transportation	18	BusinessTrip,Products,Machinery,MerchandiseInventory,Land,Fixtures,CashOverShort,AllowanceForDoubtfulAccounts,SuppliesOnHand,ToolsAndInstruments+Unearned	1	UnearnedRevenue+Unearned revenue	38	UnearnedRevenue,ValueAdded,SubsidyIncome,NationalBondInterestEarned,DepositInterestEarned,GrossProfit,OrdinaryProfit,InterestEarned,ReceiptFee,RentalIncome+UnearnedRevenue	1	UnearnedRevenue+Unpaid	3	AccruedConsumptionTax,AccruedCorporateIncomeTaxes,UnpaidDividends+Unpaid dividends	4	UnpaidDividends,AccruedConsumptionTax,AccruedCorporateIncomeTaxes,DividendsReceived+UnpaidDividends	1	UnpaidDividends+Use	9	MiscellaneousExpenses,MerchandiseInventory,AllowanceForDoubtfulAccounts,AccumulatedDepreciation,ReversalOfAllowanceForDoubtfulAccounts,BonusesPayable,AllowanceForBonuses,Bonuses,ProvisionForBonuses+Utilities	1	UtilitiesExpense+UtilitiesExpense	1	UtilitiesExpense+Valuation	6	AllowanceForDoubtfulAccounts,AccumulatedDepreciation,ValuationDifferenceOnOtherSecurities,GainOnValuationOfSecurities,LossOnValuationOfMerchandise,LossOnValuationOfSecurities+Valuation difference on available-for-sale securities	101	ValuationDifferenceOnOtherSecurities,GainOnValuationOfSecurities,LossOnValuationOfSecurities,AllowanceForDoubtfulAccounts,AccumulatedDepreciation,GainOnSalesOfSecurities,InterestOnSecurities,GainOnSalesOfInvestmentSecurities,LossOnValuationOfMerchandise,LossOnSalesOfSecurities+Valuation loss on goods	102	LossOnValuationOfMerchandise,LossOnValuationOfSecurities,NetLoss,AllowanceForDoubtfulAccounts,AccumulatedDepreciation,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,ValuationDifferenceOnOtherSecurities,GainOnValuationOfSecurities,LossOnSalesOfElectronicallyRecordedReceivables+ValuationDifferenceOnOtherSecurities	1	ValuationDifferenceOnOtherSecurities+Value	12	NetIncome,ValueAdded,GrossProfit,OrdinaryProfit,NetLoss,SuspensePayments,SuspenseReceipts,AllowanceForDoubtfulAccounts,IncomeSummary,SuspenseAccount+Value added	12	ValueAdded,NetIncome,GrossProfit,OrdinaryProfit,NetLoss,SuspensePayments,SuspenseReceipts,AllowanceForDoubtfulAccounts,IncomeSummary,SuspenseAccount+ValueAdded	1	ValueAdded+Vehicle	1	Vehicle+Vehicles	1	Vehicle+Wage	2	WageExpenditure,WageEarned+Wage income	18	WageEarned,WageExpenditure,NetIncome,SubsidyIncome,RentalIncome,CentralBankPaymentIncome,PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes,MiscellaneousIncome+WageEarned	1	WageEarned+WageExpenditure	1	WageExpenditure+Wages	1	WageExpenditure+Welfare	2	WelfareExpenses,StatutoryWelfareExpenses+Welfare expenses	25	WelfareExpenses,StatutoryWelfareExpenses,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedExpenses,CommunicationExpenses,LongTermPrepaidExpenses+WelfareExpenses	2	WelfareExpenses,StatutoryWelfareExpenses+Work	5	EquityInEarningsOfInvestee,CumulativeTranslationAdjustment,WorkInProcess,NetIncomeAttributableToNCI,NetLossAttributableToNCI+Work in process	88	WorkInProcess,EquityInEarningsOfInvestee,CumulativeTranslationAdjustment,NetIncomeAttributableToNCI,NetLossAttributableToNCI,Deposits,InvestmentSecurities,InvestmentInAssociate,Products,Machinery+WorkInProcess	1	WorkInProcess+Write	1	AllowanceForDoubtfulAccounts+a	221	Cash,Deposits,CurrentDeposits,Securities,InvestmentSecurities,InvestmentInAssociate,LongTermNationalBonds,ShortTermNationalBonds,Products,Machinery+accepted	1	DepositPayable+account	21	AccountsReceivable,ReserveDepositPayable,MerchandiseInventory,PrepaidExpenses,AccruedRevenue,SuspensePayments,CashOverShort,AccountsPayable,UnearnedRevenue,AccruedExpenses+account:	6	SuspensePayments,CashOverShort,SuspenseReceipts,SuspenseAccount,BranchCurrentAccount,HeadOfficeCurrentAccount+accounts	8	AccountsReceivable,ReserveDepositPayable,AccountsPayable,AllowanceForDoubtfulAccounts,ProvisionForDoubtfulAccounts,ReversalOfAllowanceForDoubtfulAccounts,DepositsInSpecialAccounts,LongTermOtherPayables+accounts payable	21	ReserveDepositPayable,AccountsPayable,LongTermOtherPayables,AccountsReceivable,LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,DepositPayable,LongTermNationalBondsPayable,ShortTermNationalBondsPayable+accounts receivable	25	AccountsReceivable,AllowanceForDoubtfulAccounts,LongTermLoansReceivable,ShortTermLoansReceivable,ReserveDepositReceivable,ReserveDepositPayable,NotesReceivable,ElectronicallyRecordedReceivable,CreditCardReceivable,NotesLoansReceivable+accountspayable	2	ReserveDepositPayable,AccountsPayable+accountsreceivable	1	AccountsReceivable+accrual	4	PrepaidExpenses,AccruedRevenue,UnearnedRevenue,AccruedExpenses+accrued (unpaid) consumption tax	21	AccruedConsumptionTax,AccruedCorporateIncomeTaxes,ConsumptionTaxPaid,ConsumptionTaxReceived,ConsumptionTaxRefundReceivable,TaxesExpense,ConsumptionExpenditure,TaxesRevenue,AccruedRevenue,PrepaidCorporateIncomeTaxes+accrued (unpaid) corporate income taxes	23	AccruedCorporateIncomeTaxes,PrepaidCorporateIncomeTaxes,CorporateIncomeTaxes,AccruedConsumptionTax,IncomeTaxesRefundReceivable,AdditionalIncomeTaxesForPriorPeriods,RefundOfIncomeTaxes,IncomeTaxesAdjustment,TaxesExpense,NetIncome+accrued bonuses	8	BonusesPayable,AccruedRevenue,AccruedExpenses,AccruedConsumptionTax,AccruedCorporateIncomeTaxes,AllowanceForBonuses,Bonuses,ProvisionForBonuses+accrued expenses	29	AccruedExpenses,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedRevenue,AccruedConsumptionTax,AccruedCorporateIncomeTaxes,CommunicationExpenses+accrued revenue	42	AccruedRevenue,ValueAdded,SubsidyIncome,NationalBondInterestEarned,DepositInterestEarned,GrossProfit,OrdinaryProfit,InterestEarned,ReceiptFee,RentalIncome+accruedconsumptiontax	1	AccruedConsumptionTax+accruedcorporateincometaxes	1	AccruedCorporateIncomeTaxes+accruedexpenses	1	AccruedExpenses+accruedrevenue	1	AccruedRevenue+accumulated	2	ReserveForDepreciation,AccumulatedDepreciation+accumulated depreciation	4	ReserveForDepreciation,AccumulatedDepreciation,Depreciation,AmortizationExpense+accumulateddepreciation	2	ReserveForDepreciation,AccumulatedDepreciation+added	1	ValueAdded+additional income taxes for prior periods	49	AdditionalIncomeTaxesForPriorPeriods,PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes,IncomeTaxesRefundReceivable,RefundOfIncomeTaxes,IncomeTaxesAdjustment,ReserveForDepreciation,AmortizationExpense,TaxesExpense+additionalincometaxesforpriorperiods	1	AdditionalIncomeTaxesForPriorPeriods+adjustment	2	CumulativeTranslationAdjustment,IncomeTaxesAdjustment+adjustment:	1	CumulativeTranslationAdjustment+advances paid	13	AdvancesPaid,PrepaidExpenses,ConsumptionTaxPaid,PrepaidCorporateIncomeTaxes,AdvancesReceived,AccruedConsumptionTax,AccruedCorporateIncomeTaxes,UnpaidDividends,PaymentFees,SecurityDepositsPaid+advances received	11	AdvancesReceived,DepositPayable,AdvancesPaid,DepositsReceived,ConsumptionTaxReceived,GiftCertificatesReceived,GuaranteeDepositsReceived,DividendsReceived,GainOnConstructionGrants,LandRentReceived+advancespaid	1	AdvancesPaid+advancesreceived	1	AdvancesReceived+advertising	1	AdvertisingExpense+advertisingexpense	1	AdvertisingExpense+affiliatestocks	1	AffiliateStocks+allowance	8	AllowanceForDoubtfulAccounts,ReversalOfAllowanceForDoubtfulAccounts,AllowanceForRepairs,AllowanceForProductWarranties,AllowanceForBonuses,AllowanceForRetirementBenefits,ReversalOfAllowanceForRepairs,ReversalOfAllowanceForProductWarranties+allowance for doubtful accounts	36	AllowanceForDoubtfulAccounts,ReversalOfAllowanceForDoubtfulAccounts,ProvisionForDoubtfulAccounts,AllowanceForRepairs,AllowanceForProductWarranties,AllowanceForBonuses,AllowanceForRetirementBenefits,ReversalOfAllowanceForRepairs,ReversalOfAllowanceForProductWarranties,AccountsReceivable+allowanceforbonuses	1	AllowanceForBonuses+allowancefordoubtfulaccounts	2	AllowanceForDoubtfulAccounts,ReversalOfAllowanceForDoubtfulAccounts+allowanceforproductwarranties	2	AllowanceForProductWarranties,ReversalOfAllowanceForProductWarranties+allowanceforrepairs	2	AllowanceForRepairs,ReversalOfAllowanceForRepairs+allowanceforretirementbenefits	1	AllowanceForRetirementBenefits+amortization expense for intangibles	72	AmortizationExpense,CommunicationExpenses,ReserveForDepreciation,Depreciation,SalesCost,BusinessTrip,Commutation,UtilitiesExpense,RentExpense,AdvertisingExpense+amortization of goodwill	42	AmortizationOfGoodwill,AmortizationOfSoftware,AmortizationOfPatents,AmortizationExpense,SalesCost,GrossProfit,OrdinaryProfit,EquityInEarningsOfInvestee,Software,LossOnSalesOfFixedAssets+amortization of patent rights	43	AmortizationOfPatents,AmortizationOfGoodwill,AmortizationOfSoftware,AmortizationExpense,SalesCost,GrossProfit,OrdinaryProfit,EquityInEarningsOfInvestee,Patent,Software+amortization of software	41	AmortizationOfSoftware,Software,SoftwareInProgress,AmortizationOfGoodwill,AmortizationOfPatents,AmortizationExpense,SalesCost,GrossProfit,OrdinaryProfit,EquityInEarningsOfInvestee+amortizationexpense	1	AmortizationExpense+amortizationofgoodwill	1	AmortizationOfGoodwill+amortizationofpatents	1	AmortizationOfPatents+amortizationofsoftware	1	AmortizationOfSoftware+amount	1	InvestmentInAssociate+an	69	Products,Machinery,LongTermLoansReceivable,ShortTermLoansReceivable,LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,CentralBankNotePayable,AmortizationExpense,BusinessTrip+and	18	Products,Machinery,BusinessTrip,MerchandiseInventory,Land,Fixtures,CashOverShort,AllowanceForDoubtfulAccounts,SuppliesOnHand,ToolsAndInstruments+are	12	Software,CashOverShort,SoftwareInProgress,StockSubscriptionDeposits,AmortizationOfSoftware,StockIssuanceCosts,WelfareExpenses,StatutoryWelfareExpenses,BranchCurrentAccount,HeadOfficeCurrentAccount+as	92	Cash,Deposits,CurrentDeposits,Securities,InvestmentSecurities,InvestmentInAssociate,LongTermNationalBonds,ShortTermNationalBonds,Products,Machinery+asset	80	Cash,Deposits,CurrentDeposits,Securities,InvestmentSecurities,InvestmentInAssociate,LongTermNationalBonds,ShortTermNationalBonds,Products,Machinery+assets	40	SuspensePayments,AccumulatedDepreciation,LossOnSalesOfFixedAssets,GainOnSalesOfFixedAssets,TimeDeposits,LoansReceivable,GiftCertificatesReceived,SecurityDepositsPaid,SuppliesOnHand,ContractAssets+assets.	1	AccumulatedDepreciation+associate	2	InvestmentInAssociate,AffiliateStocks+associates	1	AffiliateStocks+at	65	InvestmentInAssociate,LongTermNationalBonds,ShortTermNationalBonds,Building,ReserveForDepreciation,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,Depreciation,AmortizationExpense,BusinessTrip+attributable	2	NetIncomeAttributableToNCI,NetLossAttributableToNCI+attribution	2	NetIncomeAttributableToNCI,NetLossAttributableToNCI+available-for-sale	2	ValuationDifferenceOnOtherSecurities,AvailableForSaleSecurities+available-for-sale securities	12	ValuationDifferenceOnOtherSecurities,AvailableForSaleSecurities,Securities,InvestmentSecurities,GainOnSalesOfSecurities,GainOnValuationOfSecurities,InterestOnSecurities,GainOnSalesOfInvestmentSecurities,LossOnSalesOfSecurities,LossOnValuationOfSecurities+availableforsalesecurities	1	AvailableForSaleSecurities+backward	1	CommunicationExpenses+bad	2	BadDebtLoss,RecoveryOfBadDebts+bad debt loss	18	BadDebtLoss,RecoveryOfBadDebts,NetLoss,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,MiscellaneousLoss,InventoryShrinkageLoss,LossOnValuationOfMerchandise,LossOnSalesOfElectronicallyRecordedReceivables,LossOnSalesOfReceivables+baddebtloss	1	BadDebtLoss+balance	9	SuspensePayments,SuspenseReceipts,AllowanceForDoubtfulAccounts,AccumulatedDepreciation,ReversalOfAllowanceForDoubtfulAccounts,IncomeSummary,SuspenseAccount,BranchCurrentAccount,HeadOfficeCurrentAccount+balance-sheet	1	IncomeSummary+balances	5	SuspensePayments,SuspenseReceipts,SuspenseAccount,BranchCurrentAccount,HeadOfficeCurrentAccount+bank	4	CentralBankNotePayable,CentralBankPaymentExpense,CentralBankPaymentIncome,BankOverdraft+bank overdraft	4	BankOverdraft,CentralBankNotePayable,CentralBankPaymentExpense,CentralBankPaymentIncome+bankoverdraft	1	BankOverdraft+bargain	1	GainOnBargainPurchase+be	12	PaymentsOnBehalf,SuspensePayments,CashOverShort,SuspenseReceipts,AllowanceForDoubtfulAccounts,AccumulatedDepreciation,NetDefinedBenefitAsset,AllowanceForRetirementBenefits,NetDefinedBenefitLiability,RetirementBenefitExpenses+because	2	AllowanceForDoubtfulAccounts,AccumulatedDepreciation+before	3	SuspensePayments,SuspenseReceipts,SuspenseAccount+behalf	1	PaymentsOnBehalf+benefit	4	NetDefinedBenefitAsset,AllowanceForRetirementBenefits,NetDefinedBenefitLiability,RetirementBenefitExpenses+benefits	1	AllowanceForRetirementBenefits+bond	6	LongTermNationalBonds,ShortTermNationalBonds,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,NationalBondInterestEarned,HeldToMaturityBonds+bonds	5	LongTermNationalBonds,ShortTermNationalBonds,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,HeldToMaturityBonds+bonuses	4	BonusesPayable,AllowanceForBonuses,Bonuses,ProvisionForBonuses+bonusespayable	1	BonusesPayable+bookkeeping	4	SuspensePayments,SuspenseReceipts,AccumulatedDepreciation,SuspenseAccount+books	3	BranchCurrentAccount,HeadOfficeCurrentAccount,NewspaperBooksExpenses+branch	2	BranchCurrentAccount,HeadOfficeCurrentAccount+branch current account	25	BranchCurrentAccount,HeadOfficeCurrentAccount,CurrentDeposits,AccountsReceivable,ReserveDepositPayable,MerchandiseInventory,PrepaidExpenses,AccruedRevenue,SuspensePayments,CashOverShort+branchcurrentaccount	1	BranchCurrentAccount+building	1	Building+business commencement expenses	26	BusinessCommencementExpenses,BusinessTrip,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedExpenses,CommunicationExpenses,LongTermPrepaidExpenses+businesscommencementexpenses	1	BusinessCommencementExpenses+businesstrip	1	BusinessTrip+but	5	GainOnConstructionGrants,BranchCurrentAccount,HeadOfficeCurrentAccount,NetIncomeAttributableToNCI,NetLossAttributableToNCI+by	1	ReversalOfAllowanceForDoubtfulAccounts+canonical	1	AccumulatedDepreciation+capital	4	CapitalStock,LegalCapitalSurplus,OtherCapitalSurplus,CapitalSurplus+capital stock	9	CapitalStock,StockInvestment,StockSubscriptionDeposits,LegalCapitalSurplus,OtherCapitalSurplus,CapitalSurplus,StockIssuanceCosts,SubsidiaryStocks,AffiliateStocks+capital surplus	5	LegalCapitalSurplus,OtherCapitalSurplus,CapitalSurplus,CapitalStock,EarnedSurplus+capitalstock	1	CapitalStock+capitalsurplus	3	LegalCapitalSurplus,OtherCapitalSurplus,CapitalSurplus+card	1	CreditCardReceivable+cash	3	Cash,PettyCash,CashOverShort+cash over and short	27	CashOverShort,Cash,ShortTermNationalBonds,Products,Machinery,ShortTermLoansReceivable,GovernmentService,ShortTermLoansPayable,ShortTermNationalBondsPayable,BusinessTrip+cashovershort	1	CashOverShort+central bank notes	12	CentralBankNotePayable,CentralBankPaymentExpense,CentralBankPaymentIncome,NotesReceivable,NotesLoansReceivable,NotesPayable,NotesLoansPayable,BankOverdraft,LossOnSalesOfNotesReceivable,DishonoredNotesReceivable+central bank payment to treasury	28	CentralBankPaymentExpense,CentralBankPaymentIncome,CentralBankNotePayable,Products,StockInvestment,CapitalStock,GrossProfit,OrdinaryProfit,ReceiptFee,MerchandiseInventory+centralbanknotepayable	1	CentralBankNotePayable+centralbankpaymentexpense	1	CentralBankPaymentExpense+centralbankpaymentincome	1	CentralBankPaymentIncome+certificates	1	GiftCertificatesReceived+claims	4	ElectronicallyRecordedReceivable,NonOperatingElectronicallyRecordedReceivable,InsuranceGain,LossOnSalesOfElectronicallyRecordedReceivables+class;	3	SuspensePayments,SuspenseReceipts,SuspenseAccount+classification.	3	NetIncome,NetLoss,IncomeSummary+cleared	1	CashOverShort+closing	2	CashOverShort,IncomeSummary+closing;	1	IncomeSummary+combined.	2	BranchCurrentAccount,HeadOfficeCurrentAccount+commencement	1	BusinessCommencementExpenses+communication	2	Commutation,CommunicationExpenses+communication expenses	25	Commutation,CommunicationExpenses,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedExpenses,LongTermPrepaidExpenses,OperatingExpenses,RetirementBenefitExpenses+communicationexpenses	2	Commutation,CommunicationExpenses+commutation	2	Commutation,CommunicationExpenses+compatibility.	1	CommunicationExpenses+consolidation	4	EquityInEarningsOfInvestee,CumulativeTranslationAdjustment,NetIncomeAttributableToNCI,NetLossAttributableToNCI+construction	3	ConstructionInProgress,ConstructionFundReserve,GainOnConstructionGrants+construction in progress	89	ConstructionInProgress,SoftwareInProgress,GainOnConstructionGrants,Deposits,InvestmentSecurities,InvestmentInAssociate,Products,Machinery,Building,StockInvestment+constructionfundreserve	1	ConstructionFundReserve+constructioninprogress	1	ConstructionInProgress+consumption	5	ConsumptionExpenditure,ConsumptionTaxPaid,ConsumptionTaxReceived,AccruedConsumptionTax,ConsumptionTaxRefundReceivable+consumption expenditure	7	ConsumptionExpenditure,WageExpenditure,SubsidyExpense,ConsumptionTaxPaid,ConsumptionTaxReceived,AccruedConsumptionTax,ConsumptionTaxRefundReceivable+consumption tax paid	26	ConsumptionTaxPaid,AccruedConsumptionTax,PrepaidCorporateIncomeTaxes,ConsumptionTaxReceived,AccruedCorporateIncomeTaxes,ConsumptionTaxRefundReceivable,TaxesExpense,ConsumptionExpenditure,TaxesRevenue,AdvancesPaid+consumption tax received	27	ConsumptionTaxReceived,ConsumptionTaxPaid,AccruedConsumptionTax,ConsumptionTaxRefundReceivable,DepositPayable,TaxesExpense,ConsumptionExpenditure,TaxesRevenue,PrepaidCorporateIncomeTaxes,AdvancesReceived+consumption tax refund receivable	36	ConsumptionTaxRefundReceivable,IncomeTaxesRefundReceivable,ConsumptionTaxPaid,ConsumptionTaxReceived,AccruedConsumptionTax,RefundOfIncomeTaxes,LongTermLoansReceivable,AccountsReceivable,ShortTermLoansReceivable,ReserveDepositReceivable+consumptionexpenditure	1	ConsumptionExpenditure+consumptiontaxpaid	1	ConsumptionTaxPaid+consumptiontaxreceived	1	ConsumptionTaxReceived+consumptiontaxrefundreceivable	1	ConsumptionTaxRefundReceivable+contra	4	AllowanceForDoubtfulAccounts,AccumulatedDepreciation,ContractAssets,ContraAccountForGuaranteeObligations+contra account for guarantee obligations	50	ContraAccountForGuaranteeObligations,AllowanceForDoubtfulAccounts,AccumulatedDepreciation,MerchandiseInventory,SuspensePayments,SuspenseReceipts,ProvisionForDoubtfulAccounts,ReversalOfAllowanceForDoubtfulAccounts,SuspenseAccount,GuaranteeObligations+contraaccountforguaranteeobligations	1	ContraAccountForGuaranteeObligations+contract assets	40	ContractAssets,SuspensePayments,AccumulatedDepreciation,LossOnSalesOfFixedAssets,GainOnSalesOfFixedAssets,TimeDeposits,LoansReceivable,GiftCertificatesReceived,SecurityDepositsPaid,SuppliesOnHand+contractassets	1	ContractAssets+contribution	1	GainOnConstructionGrants+control	6	SuspensePayments,SuspenseReceipts,NonControllingInterests,SuspenseAccount,NetIncomeAttributableToNCI,NetLossAttributableToNCI+coordinate:	2	GrossProfit,OrdinaryProfit+corporate	3	PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes+corporate income taxes	19	PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes,IncomeTaxesRefundReceivable,AdditionalIncomeTaxesForPriorPeriods,RefundOfIncomeTaxes,IncomeTaxesAdjustment,TaxesExpense,NetIncome,SubsidyIncome+corporateincometaxes	3	PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes+cost of sales	76	SalesCost,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,LossOnSalesOfElectronicallyRecordedReceivables,LossOnSalesOfReceivables,LossOnSalesOfSecurities,LossOnSalesOfInvestmentSecurities,PaymentFees,CommunicationExpenses,GainOnSalesOfFixedAssets+cost of services	72	CostOfServices,SalesCost,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,PaymentFees,CommunicationExpenses,LossOnValuationOfMerchandise,AmortizationOfGoodwill,AmortizationOfSoftware,AmortizationOfPatents+costofservices	1	CostOfServices+costs	3	PrepaidPensionCost,StockIssuanceCosts,StorageExpenses+counterpart	3	PaymentFees,CommunicationExpenses,ReversalOfAllowanceForDoubtfulAccounts+credit card receivable	21	CreditCardReceivable,AllowanceForDoubtfulAccounts,LongTermLoansReceivable,AccountsReceivable,ShortTermLoansReceivable,ReserveDepositReceivable,NotesReceivable,ElectronicallyRecordedReceivable,NotesLoansReceivable,OtherReceivables+credit-balance	2	AllowanceForDoubtfulAccounts,AccumulatedDepreciation+creditcardreceivable	1	CreditCardReceivable+cumulative	1	CumulativeTranslationAdjustment+cumulative translation adjustment	2	CumulativeTranslationAdjustment,IncomeTaxesAdjustment+cumulativetranslationadjustment	1	CumulativeTranslationAdjustment+current	6	CurrentDeposits,GainOnDonationOfFixedAssets,LossOnRetirementOfFixedAssets,LossOnReductionOfFixedAssets,BranchCurrentAccount,HeadOfficeCurrentAccount+current deposits	17	CurrentDeposits,Deposits,ReserveDepositReceivable,DepositPayable,ReserveDepositPayable,DepositsReceived,TimeDeposits,SecurityDepositsPaid,DepositsInSpecialAccounts,GuaranteeDepositsReceived+currentdeposits	1	CurrentDeposits+debit	1	PaymentFees+debt	2	BadDebtLoss,RecoveryOfBadDebts+debts	1	RecoveryOfBadDebts+deducted	2	AllowanceForDoubtfulAccounts,AccumulatedDepreciation+deduction	1	AllowanceForDoubtfulAccounts+deferral	4	PrepaidExpenses,AccruedRevenue,UnearnedRevenue,AccruedExpenses+deferred	3	DeferredTaxAssets,DeferredTaxLiabilities,IncomeTaxesAdjustment+deferred tax assets	54	DeferredTaxAssets,IncomeTaxesRefundReceivable,DeferredTaxLiabilities,LossOnReductionOfFixedAssets,IncomeTaxesAdjustment,TaxesExpense,TaxesRevenue,SuspensePayments,ConsumptionTaxPaid,PrepaidCorporateIncomeTaxes+deferred tax liabilities	19	DeferredTaxLiabilities,DeferredTaxAssets,IncomeTaxesAdjustment,TaxesExpense,TaxesRevenue,ConsumptionTaxPaid,PrepaidCorporateIncomeTaxes,ConsumptionTaxReceived,AccruedConsumptionTax,AccruedCorporateIncomeTaxes+deferredtaxassets	1	DeferredTaxAssets+deferredtaxliabilities	1	DeferredTaxLiabilities+definition.	2	GrossProfit,OrdinaryProfit+delivery	1	DeliveryExpenses+deliveryexpenses	1	DeliveryExpenses+deposit interest earned	24	DepositInterestEarned,NationalBondInterestEarned,InterestEarned,Deposits,CurrentDeposits,ReserveDepositReceivable,DepositPayable,ReserveDepositPayable,InterestExpense,WageEarned+depositinterestearned	1	DepositInterestEarned+depositpayable	2	DepositPayable,ReserveDepositPayable+deposits	12	Deposits,CurrentDeposits,ReserveDepositReceivable,DepositPayable,ReserveDepositPayable,DepositsReceived,TimeDeposits,SecurityDepositsPaid,DepositsInSpecialAccounts,GuaranteeDepositsReceived+deposits accepted	12	DepositPayable,Deposits,CurrentDeposits,ReserveDepositReceivable,ReserveDepositPayable,DepositsReceived,TimeDeposits,SecurityDepositsPaid,DepositsInSpecialAccounts,GuaranteeDepositsReceived+deposits for subscriptions of shares	76	StockSubscriptionDeposits,CommunicationExpenses,ReversalOfAllowanceForDoubtfulAccounts,ReversalOfAllowanceForRepairs,ReversalOfAllowanceForProductWarranties,SubsidiaryStocks,AffiliateStocks,DepositsReceivedFromOfficers,Deposits,CurrentDeposits+deposits in special accounts	102	DepositsInSpecialAccounts,Deposits,ReserveDepositPayable,AllowanceForDoubtfulAccounts,ReversalOfAllowanceForDoubtfulAccounts,CurrentDeposits,InvestmentSecurities,InvestmentInAssociate,Products,Machinery+deposits received	18	DepositPayable,DepositsReceived,GuaranteeDepositsReceived,DepositsReceivedFromOfficers,Deposits,CurrentDeposits,ReserveDepositReceivable,ReserveDepositPayable,AdvancesReceived,ConsumptionTaxReceived+deposits received from officers	20	DepositsReceivedFromOfficers,DepositPayable,DepositsReceived,GuaranteeDepositsReceived,LandRentReceived,Deposits,CurrentDeposits,ReserveDepositReceivable,ReserveDepositPayable,AdvancesReceived+deposits,	2	ReserveDepositReceivable,ReserveDepositPayable+depositsinspecialaccounts	1	DepositsInSpecialAccounts+depositsreceived	4	DepositPayable,DepositsReceived,GuaranteeDepositsReceived,DepositsReceivedFromOfficers+depositsreceivedfromofficers	1	DepositsReceivedFromOfficers+depreciable	1	AccumulatedDepreciation+depreciation	4	ReserveForDepreciation,Depreciation,AmortizationExpense,AccumulatedDepreciation+depreciation;	1	AccumulatedDepreciation+development	2	ResearchAndDevelopmentExpenses,DevelopmentExpenses+development expenses	25	ResearchAndDevelopmentExpenses,DevelopmentExpenses,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedExpenses,CommunicationExpenses,LongTermPrepaidExpenses+developmentexpenses	2	ResearchAndDevelopmentExpenses,DevelopmentExpenses+device:	1	IncomeSummary+difference	1	ValuationDifferenceOnOtherSecurities+direction	7	NetIncome,GrossProfit,OrdinaryProfit,NetLoss,IncomeSummary,NetIncomeAttributableToNCI,NetLossAttributableToNCI+dishonored notes receivable	23	DishonoredNotesReceivable,NotesReceivable,NotesLoansReceivable,LossOnSalesOfNotesReceivable,NonOperatingNotesReceivable,LongTermLoansReceivable,AccountsReceivable,ShortTermLoansReceivable,ReserveDepositReceivable,CentralBankNotePayable+dishonorednotesreceivable	1	DishonoredNotesReceivable+dividend	3	UnpaidDividends,DividendEqualizationReserve,DividendsReceived+dividend income	19	DividendsReceived,NetIncome,SubsidyIncome,RentalIncome,WageEarned,CentralBankPaymentIncome,PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,UnpaidDividends,CorporateIncomeTaxes+dividendequalizationreserve	1	DividendEqualizationReserve+dividends	2	UnpaidDividends,DividendsReceived+dividendsreceived	1	DividendsReceived+donated	1	GainOnDonationOfFixedAssets+doubtful	3	AllowanceForDoubtfulAccounts,ProvisionForDoubtfulAccounts,ReversalOfAllowanceForDoubtfulAccounts+during	1	IncomeSummary+earned	6	NationalBondInterestEarned,DepositInterestEarned,InterestEarned,WageEarned,UnearnedRevenue,EarnedSurplus+earnedsurplus	1	EarnedSurplus+earnings	4	RetainedEarnings,EquityInEarningsOfInvestee,LegalRetainedEarnings,EarnedSurplus+electronically	5	ElectronicallyRecordedReceivable,ElectronicallyRecordedObligations,NonOperatingElectronicallyRecordedReceivable,NonOperatingElectronicallyRecordedObligations,LossOnSalesOfElectronicallyRecordedReceivables+electronically recorded monetary claims	6	ElectronicallyRecordedReceivable,NonOperatingElectronicallyRecordedReceivable,LossOnSalesOfElectronicallyRecordedReceivables,ElectronicallyRecordedObligations,NonOperatingElectronicallyRecordedObligations,InsuranceGain+electronically recorded monetary claims - non-operating	38	NonOperatingElectronicallyRecordedReceivable,ElectronicallyRecordedReceivable,NonOperatingElectronicallyRecordedObligations,LossOnSalesOfElectronicallyRecordedReceivables,ElectronicallyRecordedObligations,NonOperatingNotesReceivable,NonOperatingNotesPayable,LongTermNationalBonds,ShortTermNationalBonds,LongTermLoansReceivable+electronically recorded monetary obligations	8	ElectronicallyRecordedObligations,ElectronicallyRecordedReceivable,NonOperatingElectronicallyRecordedReceivable,NonOperatingElectronicallyRecordedObligations,LossOnSalesOfElectronicallyRecordedReceivables,LeaseObligations,ContraAccountForGuaranteeObligations,GuaranteeObligations+electronically recorded obligations - non-operating	40	NonOperatingElectronicallyRecordedObligations,NonOperatingElectronicallyRecordedReceivable,ElectronicallyRecordedObligations,ElectronicallyRecordedReceivable,NonOperatingNotesReceivable,NonOperatingNotesPayable,LossOnSalesOfElectronicallyRecordedReceivables,LongTermNationalBonds,ShortTermNationalBonds,LongTermLoansReceivable+electronicallyrecordedobligations	2	ElectronicallyRecordedObligations,NonOperatingElectronicallyRecordedObligations+electronicallyrecordedreceivable	3	ElectronicallyRecordedReceivable,NonOperatingElectronicallyRecordedReceivable,LossOnSalesOfElectronicallyRecordedReceivables+eliminated	2	BranchCurrentAccount,HeadOfficeCurrentAccount+encoding,	5	NetIncome,GrossProfit,OrdinaryProfit,NetLoss,IncomeSummary+encoding.	2	NetIncomeAttributableToNCI,NetLossAttributableToNCI+engine	4	NetIncome,GrossProfit,OrdinaryProfit,NetLoss+entertainment expenses	25	EntertainmentExpenses,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedExpenses,CommunicationExpenses,LongTermPrepaidExpenses,OperatingExpenses+entertainmentexpenses	1	EntertainmentExpenses+entry	1	LossOnReductionOfFixedAssets+equalization	1	DividendEqualizationReserve+equipment	3	Machinery,EquipmentInvestment,Fixtures+equipment investment	8	EquipmentInvestment,InvestmentSecurities,InvestmentInAssociate,Machinery,StockInvestment,Fixtures,GainOnSalesOfInvestmentSecurities,LossOnSalesOfInvestmentSecurities+equipmentinvestment	1	EquipmentInvestment+equity	16	InvestmentInAssociate,CapitalStock,RetainedEarnings,EquityInEarningsOfInvestee,LegalRetainedEarnings,StockSubscriptionDeposits,LegalCapitalSurplus,OtherCapitalSurplus,DividendEqualizationReserve,RepairFundReserve+equity in earnings of investee	120	EquityInEarningsOfInvestee,RetainedEarnings,LegalRetainedEarnings,EarnedSurplus,InvestmentInAssociate,GrossProfit,OrdinaryProfit,CommunicationExpenses,GainOnSalesOfFixedAssets,ReversalOfAllowanceForDoubtfulAccounts+equityinearningsofinvestee	1	EquityInEarningsOfInvestee+estate	1	Building+estimated	1	ReversalOfAllowanceForDoubtfulAccounts+examples	1	ReserveDepositPayable+excess	1	ReversalOfAllowanceForDoubtfulAccounts+exchange	2	ForeignExchangeGains,ForeignExchangeLosses+existing	2	AccumulatedDepreciation,ReversalOfAllowanceForDoubtfulAccounts+expenditure	3	WageExpenditure,ConsumptionExpenditure,SubsidyExpense+expense	40	Depreciation,AmortizationExpense,SalesCost,BusinessTrip,Commutation,UtilitiesExpense,RentExpense,AdvertisingExpense,DeliveryExpenses,SuppliesExpenses+expenses	25	Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedExpenses,CommunicationExpenses,LongTermPrepaidExpenses,OperatingExpenses,RetirementBenefitExpenses+fee	3	ReceiptFee,PaymentFees,MembershipFees+fees	3	ReceiptFee,PaymentFees,MembershipFees+financial	1	CashOverShort+fire	1	LossOnFire+fixed	5	LossOnSalesOfFixedAssets,GainOnSalesOfFixedAssets,GainOnDonationOfFixedAssets,LossOnRetirementOfFixedAssets,LossOnReductionOfFixedAssets+fixtures	1	Fixtures+fixtures and equipment	19	Fixtures,Machinery,Products,EquipmentInvestment,BusinessTrip,MerchandiseInventory,Land,CashOverShort,AllowanceForDoubtfulAccounts,SuppliesOnHand+for	31	ReserveForDepreciation,AmortizationExpense,MerchandiseInventory,SuspensePayments,SuspenseReceipts,AllowanceForDoubtfulAccounts,AccumulatedDepreciation,ProvisionForDoubtfulAccounts,CommunicationExpenses,ReversalOfAllowanceForDoubtfulAccounts+foreign exchange gains	2	ForeignExchangeGains,ForeignExchangeLosses+foreign exchange losses	2	ForeignExchangeLosses,ForeignExchangeGains+foreignexchangegains	1	ForeignExchangeGains+foreignexchangelosses	1	ForeignExchangeLosses+from	4	AllowanceForDoubtfulAccounts,AccumulatedDepreciation,LandRentReceived,DepositsReceivedFromOfficers+gain on bargain purchase	100	GainOnBargainPurchase,MerchandiseInventory,GainOnSalesOfFixedAssets,GainOnSalesOfSecurities,GainOnValuationOfSecurities,GainOnSalesOfInvestmentSecurities,InsuranceGain,GainOnDonationOfFixedAssets,GainOnNationalSubsidies,GainOnConstructionGrants+gain on contribution received for construction	110	GainOnConstructionGrants,ConstructionFundReserve,ReserveForDepreciation,AmortizationExpense,MerchandiseInventory,SuspensePayments,SuspenseReceipts,ConsumptionTaxReceived,AllowanceForDoubtfulAccounts,AccumulatedDepreciation+gain on insurance claims	99	InsuranceGain,ElectronicallyRecordedReceivable,GainOnSalesOfFixedAssets,NonOperatingElectronicallyRecordedReceivable,GainOnSalesOfSecurities,GainOnValuationOfSecurities,GainOnSalesOfInvestmentSecurities,GainOnBargainPurchase,GainOnDonationOfFixedAssets,GainOnNationalSubsidies+gain on receipt of donated non-current assets	130	GainOnDonationOfFixedAssets,GainOnSalesOfFixedAssets,GainOnNationalSubsidies,LossOnRetirementOfFixedAssets,LossOnReductionOfFixedAssets,LossOnSalesOfFixedAssets,GainOnSalesOfSecurities,GainOnValuationOfSecurities,GainOnSalesOfInvestmentSecurities,GrossProfit+gain on receipt of national subsidies	112	GainOnNationalSubsidies,GainOnDonationOfFixedAssets,GainOnSalesOfFixedAssets,GainOnSalesOfSecurities,GainOnValuationOfSecurities,GainOnSalesOfInvestmentSecurities,LongTermNationalBonds,ShortTermNationalBonds,LongTermNationalBondsPayable,ShortTermNationalBondsPayable+gain on sale of investment securities	120	GainOnSalesOfInvestmentSecurities,GainOnSalesOfSecurities,LossOnSalesOfInvestmentSecurities,GainOnSalesOfFixedAssets,GainOnValuationOfSecurities,LossOnSalesOfSecurities,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,ValuationDifferenceOnOtherSecurities,GainOnDonationOfFixedAssets+gain on sale of securities	117	GainOnSalesOfSecurities,GainOnSalesOfInvestmentSecurities,GainOnSalesOfFixedAssets,GainOnValuationOfSecurities,LossOnSalesOfSecurities,LossOnSalesOfInvestmentSecurities,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,ValuationDifferenceOnOtherSecurities,GainOnDonationOfFixedAssets+gain on sales of fixed assets	131	GainOnSalesOfFixedAssets,LossOnSalesOfFixedAssets,GainOnDonationOfFixedAssets,GainOnSalesOfSecurities,GainOnSalesOfInvestmentSecurities,LossOnRetirementOfFixedAssets,LossOnReductionOfFixedAssets,LossOnSalesOfNotesReceivable,GainOnValuationOfSecurities,GainOnNationalSubsidies+gain on valuation of securities	115	GainOnValuationOfSecurities,GainOnSalesOfSecurities,GainOnSalesOfInvestmentSecurities,LossOnValuationOfSecurities,GainOnSalesOfFixedAssets,ValuationDifferenceOnOtherSecurities,GainOnDonationOfFixedAssets,GainOnNationalSubsidies,LossOnValuationOfMerchandise,LossOnSalesOfSecurities+gainonbargainpurchase	1	GainOnBargainPurchase+gainonconstructiongrants	1	GainOnConstructionGrants+gainondonationoffixedassets	1	GainOnDonationOfFixedAssets+gainonnationalsubsidies	1	GainOnNationalSubsidies+gainonsalesoffixedassets	1	GainOnSalesOfFixedAssets+gainonsalesofinvestmentsecurities	1	GainOnSalesOfInvestmentSecurities+gainonsalesofsecurities	1	GainOnSalesOfSecurities+gainonvaluationofsecurities	1	GainOnValuationOfSecurities+gains	1	ForeignExchangeGains+general reserve	9	GeneralReserve,ReserveDepositReceivable,ReserveForDepreciation,ReserveDepositPayable,AccumulatedDepreciation,LegalRetainedEarnings,DividendEqualizationReserve,RepairFundReserve,ConstructionFundReserve+generalreserve	1	GeneralReserve+gift certificates received	10	GiftCertificatesReceived,DepositPayable,AdvancesReceived,DepositsReceived,ConsumptionTaxReceived,GuaranteeDepositsReceived,DividendsReceived,GainOnConstructionGrants,LandRentReceived,DepositsReceivedFromOfficers+giftcertificatesreceived	1	GiftCertificatesReceived+gold	1	Gold+goods	2	LossOnValuationOfMerchandise,GoodsInTransit+goods in transit	89	GoodsInTransit,Deposits,InvestmentSecurities,InvestmentInAssociate,Products,Machinery,Building,StockInvestment,EquipmentInvestment,RetainedEarnings+goodsintransit	1	GoodsInTransit+goodwill	2	Goodwill,AmortizationOfGoodwill+government service	3	GovernmentService,ServiceRevenue,CostOfServices+governmentservice	1	GovernmentService+gross	1	GrossProfit+gross profit	3	GrossProfit,OrdinaryProfit,NetIncomeAttributableToNCI+grossprofit	1	GrossProfit+guarantee	4	SecurityDepositsPaid,GuaranteeDepositsReceived,ContraAccountForGuaranteeObligations,GuaranteeObligations+guarantee deposits	14	SecurityDepositsPaid,GuaranteeDepositsReceived,Deposits,CurrentDeposits,ReserveDepositReceivable,DepositPayable,ReserveDepositPayable,DepositsReceived,TimeDeposits,DepositsInSpecialAccounts+guarantee deposits received	20	GuaranteeDepositsReceived,DepositPayable,DepositsReceived,SecurityDepositsPaid,DepositsReceivedFromOfficers,Deposits,CurrentDeposits,ReserveDepositReceivable,ReserveDepositPayable,AdvancesReceived+guarantee obligations	7	ContraAccountForGuaranteeObligations,GuaranteeObligations,ElectronicallyRecordedObligations,SecurityDepositsPaid,NonOperatingElectronicallyRecordedObligations,LeaseObligations,GuaranteeDepositsReceived+guaranteedepositsreceived	1	GuaranteeDepositsReceived+guaranteeobligations	2	ContraAccountForGuaranteeObligations,GuaranteeObligations+head office current account	26	BranchCurrentAccount,HeadOfficeCurrentAccount,CurrentDeposits,AccountsReceivable,ReserveDepositPayable,MerchandiseInventory,PrepaidExpenses,AccruedRevenue,SuspensePayments,CashOverShort+head-office	2	BranchCurrentAccount,HeadOfficeCurrentAccount+headofficecurrentaccount	1	HeadOfficeCurrentAccount+held-to-maturity bonds	5	HeldToMaturityBonds,LongTermNationalBonds,ShortTermNationalBonds,LongTermNationalBondsPayable,ShortTermNationalBondsPayable+heldtomaturitybonds	1	HeldToMaturityBonds+in	88	Deposits,InvestmentSecurities,InvestmentInAssociate,Products,Machinery,Building,StockInvestment,EquipmentInvestment,RetainedEarnings,AmortizationExpense+income	17	NetIncome,SubsidyIncome,RentalIncome,WageEarned,CentralBankPaymentIncome,PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes,MiscellaneousIncome,IncomeTaxesRefundReceivable+income summary	17	IncomeSummary,NetIncome,SubsidyIncome,RentalIncome,WageEarned,CentralBankPaymentIncome,PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes,MiscellaneousIncome+income taxes - deferred	51	IncomeTaxesAdjustment,NetIncome,PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes,IncomeTaxesRefundReceivable,AdditionalIncomeTaxesForPriorPeriods,RefundOfIncomeTaxes,IncomeSummary,NetIncomeAttributableToNCI+income taxes refund receivable	38	IncomeTaxesRefundReceivable,RefundOfIncomeTaxes,PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes,AdditionalIncomeTaxesForPriorPeriods,IncomeTaxesAdjustment,ConsumptionTaxRefundReceivable,LongTermLoansReceivable,AccountsReceivable+incomesummary	1	IncomeSummary+incometaxesadjustment	1	IncomeTaxesAdjustment+incometaxesrefundreceivable	1	IncomeTaxesRefundReceivable+incorporationexpenses	1	IncorporationExpenses+indirect	1	AccumulatedDepreciation+instead.	1	MerchandiseInventory+instruments	1	ToolsAndInstruments+insurance	2	InsuranceGain,InsuranceExpense+insurance expenses	26	InsuranceExpense,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedExpenses,CommunicationExpenses,LongTermPrepaidExpenses,InsuranceGain+insuranceexpense	1	InsuranceExpense+insurancegain	1	InsuranceGain+intact.	1	AllowanceForDoubtfulAccounts+intangibles	1	AmortizationExpense+interest	9	InterestExpense,NationalBondInterestEarned,DepositInterestEarned,InterestEarned,LeaseholdRights,NonControllingInterests,InterestOnSecurities,NetIncomeAttributableToNCI,NetLossAttributableToNCI+interest earned	12	NationalBondInterestEarned,DepositInterestEarned,InterestEarned,InterestExpense,WageEarned,UnearnedRevenue,LeaseholdRights,NonControllingInterests,EarnedSurplus,InterestOnSecurities+interest expense	48	InterestExpense,Depreciation,AmortizationExpense,SalesCost,BusinessTrip,Commutation,UtilitiesExpense,RentExpense,AdvertisingExpense,DeliveryExpenses+interest on securities	105	InterestOnSecurities,NationalBondInterestEarned,ValuationDifferenceOnOtherSecurities,NonControllingInterests,GainOnSalesOfSecurities,GainOnValuationOfSecurities,GainOnSalesOfInvestmentSecurities,LossOnSalesOfSecurities,LossOnValuationOfSecurities,LossOnSalesOfInvestmentSecurities+interestearned	3	NationalBondInterestEarned,DepositInterestEarned,InterestEarned+interestexpense	1	InterestExpense+interestonsecurities	1	InterestOnSecurities+interests	4	LeaseholdRights,NonControllingInterests,NetIncomeAttributableToNCI,NetLossAttributableToNCI+internal	7	NetIncome,GrossProfit,OrdinaryProfit,NetLoss,IncomeSummary,NetIncomeAttributableToNCI,NetLossAttributableToNCI+inventory	3	Products,MerchandiseInventory,InventoryShrinkageLoss+inventory shrinkage loss	19	InventoryShrinkageLoss,Products,NetLoss,MerchandiseInventory,BadDebtLoss,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,MiscellaneousLoss,LossOnValuationOfMerchandise,LossOnSalesOfElectronicallyRecordedReceivables+inventoryshrinkageloss	1	InventoryShrinkageLoss+investee	1	EquityInEarningsOfInvestee+investment	6	InvestmentSecurities,InvestmentInAssociate,StockInvestment,EquipmentInvestment,GainOnSalesOfInvestmentSecurities,LossOnSalesOfInvestmentSecurities+investment in associate	89	InvestmentInAssociate,InvestmentSecurities,StockInvestment,EquipmentInvestment,GainOnSalesOfInvestmentSecurities,LossOnSalesOfInvestmentSecurities,Deposits,Products,Machinery,Building+investment securities	15	InvestmentSecurities,GainOnSalesOfInvestmentSecurities,LossOnSalesOfInvestmentSecurities,Securities,InvestmentInAssociate,StockInvestment,EquipmentInvestment,ValuationDifferenceOnOtherSecurities,GainOnSalesOfSecurities,GainOnValuationOfSecurities+investmentinassociate	1	InvestmentInAssociate+investmentsecurities	3	InvestmentSecurities,GainOnSalesOfInvestmentSecurities,LossOnSalesOfInvestmentSecurities+is	36	Products,AdvertisingExpense,MiscellaneousExpenses,NetIncome,GrossProfit,OrdinaryProfit,NetLoss,MerchandiseInventory,SuspensePayments,CashOverShort+issuance	1	StockIssuanceCosts+it	98	Deposits,CurrentDeposits,Securities,InvestmentSecurities,InvestmentInAssociate,ReserveDepositReceivable,CapitalStock,RetainedEarnings,LongTermLoansPayable,ShortTermLoansPayable+job.	1	AllowanceForDoubtfulAccounts+land	4	Land,LeaseholdRights,LandRentReceived,LandRentPaid+landrentpaid	1	LandRentPaid+landrentreceived	1	LandRentReceived+lease expenses	29	LeaseExpenses,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedExpenses,CommunicationExpenses,ReversalOfAllowanceForDoubtfulAccounts,LeasedAssets+lease liabilities	7	LeaseObligations,ReversalOfAllowanceForDoubtfulAccounts,LeasedAssets,LeaseholdRights,RefundLiabilities,DeferredTaxLiabilities,LeaseExpenses+leased assets	41	LeasedAssets,SuspensePayments,AccumulatedDepreciation,LossOnSalesOfFixedAssets,GainOnSalesOfFixedAssets,ReversalOfAllowanceForDoubtfulAccounts,TimeDeposits,LoansReceivable,GiftCertificatesReceived,SecurityDepositsPaid+leasedassets	1	LeasedAssets+leaseexpenses	1	LeaseExpenses+leasehold interests in land	90	LeaseholdRights,NonControllingInterests,LandRentReceived,NetIncomeAttributableToNCI,NetLossAttributableToNCI,Deposits,InvestmentSecurities,InvestmentInAssociate,Products,Machinery+leaseholdrights	1	LeaseholdRights+leaseobligations	1	LeaseObligations+legacy	12	NetIncome,GrossProfit,OrdinaryProfit,NetLoss,SuspensePayments,SuspenseReceipts,AccumulatedDepreciation,CommunicationExpenses,IncomeSummary,SuspenseAccount+legal (appropriated) retained earnings reserve	15	LegalRetainedEarnings,RetainedEarnings,AccumulatedDepreciation,EarnedSurplus,ReserveDepositReceivable,ReserveForDepreciation,ReserveDepositPayable,EquityInEarningsOfInvestee,CommunicationExpenses,LegalCapitalSurplus+legal capital surplus	7	LegalCapitalSurplus,OtherCapitalSurplus,CapitalSurplus,CapitalStock,LegalRetainedEarnings,EarnedSurplus,StatutoryWelfareExpenses+legal welfare expenses	27	StatutoryWelfareExpenses,WelfareExpenses,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedExpenses,LegalRetainedEarnings,CommunicationExpenses+legalcapitalsurplus	1	LegalCapitalSurplus+legalretainedearnings	1	LegalRetainedEarnings+liabilities	3	RefundLiabilities,DeferredTaxLiabilities,LeaseObligations+liability	40	LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,ReserveForDepreciation,DepositPayable,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,ReserveDepositPayable,CentralBankNotePayable,AccountsPayable+loans	8	LongTermLoansReceivable,ShortTermLoansReceivable,LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,NotesLoansReceivable,NotesLoansPayable,LoansReceivable+loans payable	20	LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,NotesLoansPayable,LongTermLoansReceivable,ShortTermLoansReceivable,DepositPayable,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,ReserveDepositPayable+loans payable on notes	109	NotesLoansPayable,LongTermLoansPayable,NotesLoansReceivable,NonOperatingNotesPayable,LongTermLoansReceivable,ShortTermLoansPayable,LoansPayable,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,CentralBankNotePayable+loans receivable	23	LongTermLoansReceivable,ShortTermLoansReceivable,NotesLoansReceivable,LoansReceivable,AccountsReceivable,ReserveDepositReceivable,LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,NotesReceivable+loans receivable on notes	109	NotesLoansReceivable,LongTermLoansReceivable,NotesLoansPayable,LossOnSalesOfNotesReceivable,DishonoredNotesReceivable,NonOperatingNotesReceivable,ShortTermLoansReceivable,LongTermLoansPayable,NotesReceivable,ElectronicallyRecordedReceivable+loanspayable	4	LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,NotesLoansPayable+loansreceivable	4	LongTermLoansReceivable,ShortTermLoansReceivable,NotesLoansReceivable,LoansReceivable+long-term accounts payable - other	50	LongTermOtherPayables,LongTermLoansPayable,LongTermNationalBondsPayable,LongTermNationalBonds,LongTermLoansReceivable,ShortTermLoansPayable,ShortTermNationalBondsPayable,ReserveDepositPayable,AccountsPayable,OtherPayables+long-term loans payable	22	LongTermLoansPayable,LongTermLoansReceivable,ShortTermLoansPayable,LoansPayable,LongTermNationalBondsPayable,NotesLoansPayable,LongTermOtherPayables,LongTermNationalBonds,ShortTermLoansReceivable,DepositPayable+long-term loans receivable	27	LongTermLoansReceivable,ShortTermLoansReceivable,LongTermLoansPayable,NotesLoansReceivable,LoansReceivable,LongTermNationalBonds,AccountsReceivable,ReserveDepositReceivable,ShortTermLoansPayable,LoansPayable+long-term national bonds	11	LongTermNationalBonds,LongTermNationalBondsPayable,ShortTermNationalBonds,ShortTermNationalBondsPayable,LongTermLoansReceivable,LongTermLoansPayable,NationalBondInterestEarned,LongTermPrepaidExpenses,LongTermOtherPayables,GainOnNationalSubsidies+long-term national bonds payable	23	LongTermNationalBondsPayable,LongTermNationalBonds,ShortTermNationalBondsPayable,ShortTermNationalBonds,LongTermLoansPayable,LongTermOtherPayables,LongTermLoansReceivable,ShortTermLoansPayable,LoansPayable,DepositPayable+long-term prepaid expenses	32	LongTermPrepaidExpenses,PrepaidExpenses,LongTermNationalBonds,LongTermLoansReceivable,LongTermLoansPayable,LongTermNationalBondsPayable,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses+longtermloanspayable	1	LongTermLoansPayable+longtermloansreceivable	1	LongTermLoansReceivable+longtermnationalbonds	2	LongTermNationalBonds,LongTermNationalBondsPayable+longtermnationalbondspayable	1	LongTermNationalBondsPayable+longtermotherpayables	1	LongTermOtherPayables+longtermprepaidexpenses	1	LongTermPrepaidExpenses+loss	17	NetLoss,BadDebtLoss,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,MiscellaneousLoss,InventoryShrinkageLoss,LossOnValuationOfMerchandise,LossOnSalesOfElectronicallyRecordedReceivables,LossOnSalesOfReceivables,LossOnSalesOfSecurities+loss attributable to non-controlling interests	38	NetLossAttributableToNCI,NetIncomeAttributableToNCI,NonControllingInterests,InventoryShrinkageLoss,LossOnRetirementOfFixedAssets,Products,StockInvestment,CapitalStock,CentralBankPaymentExpense,GrossProfit+loss on fire	101	LossOnFire,NetLoss,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,LossOnValuationOfMerchandise,LossOnSalesOfElectronicallyRecordedReceivables,LossOnSalesOfReceivables,LossOnSalesOfSecurities,LossOnValuationOfSecurities,LossOnSalesOfInvestmentSecurities+loss on retirement of non-current assets	134	LossOnRetirementOfFixedAssets,LossOnReductionOfFixedAssets,LossOnSalesOfFixedAssets,GainOnDonationOfFixedAssets,LossOnSalesOfNotesReceivable,GainOnSalesOfFixedAssets,LossOnValuationOfMerchandise,LossOnSalesOfElectronicallyRecordedReceivables,LossOnSalesOfReceivables,LossOnSalesOfSecurities+loss on sale of electronically recorded monetary claims	117	LossOnSalesOfElectronicallyRecordedReceivables,ElectronicallyRecordedReceivable,NonOperatingElectronicallyRecordedReceivable,ElectronicallyRecordedObligations,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,LossOnSalesOfReceivables,LossOnSalesOfSecurities,LossOnSalesOfInvestmentSecurities,GainOnSalesOfFixedAssets+loss on sale of investment securities	123	LossOnSalesOfInvestmentSecurities,GainOnSalesOfInvestmentSecurities,LossOnSalesOfSecurities,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,GainOnSalesOfSecurities,LossOnSalesOfElectronicallyRecordedReceivables,LossOnSalesOfReceivables,LossOnValuationOfSecurities,GainOnSalesOfFixedAssets+loss on sale of receivables	118	LossOnSalesOfElectronicallyRecordedReceivables,LossOnSalesOfReceivables,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,LossOnSalesOfSecurities,LossOnSalesOfInvestmentSecurities,GainOnSalesOfFixedAssets,GainOnSalesOfSecurities,GainOnSalesOfInvestmentSecurities,LossOnValuationOfMerchandise+loss on sale of securities	120	LossOnSalesOfSecurities,LossOnSalesOfInvestmentSecurities,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,GainOnSalesOfSecurities,GainOnSalesOfInvestmentSecurities,LossOnSalesOfElectronicallyRecordedReceivables,LossOnSalesOfReceivables,LossOnValuationOfSecurities,GainOnSalesOfFixedAssets+loss on sales of fixed assets	134	LossOnSalesOfFixedAssets,GainOnSalesOfFixedAssets,LossOnRetirementOfFixedAssets,LossOnReductionOfFixedAssets,LossOnSalesOfNotesReceivable,GainOnDonationOfFixedAssets,LossOnSalesOfElectronicallyRecordedReceivables,LossOnSalesOfReceivables,LossOnSalesOfSecurities,LossOnSalesOfInvestmentSecurities+loss on sales of notes receivable	127	LossOnSalesOfNotesReceivable,LossOnSalesOfElectronicallyRecordedReceivables,LossOnSalesOfReceivables,LossOnSalesOfFixedAssets,LossOnSalesOfSecurities,LossOnSalesOfInvestmentSecurities,NotesLoansReceivable,GainOnSalesOfFixedAssets,DishonoredNotesReceivable,NonOperatingNotesReceivable+loss on tax purpose reduction entry of non-current assets	140	LossOnReductionOfFixedAssets,LossOnRetirementOfFixedAssets,LossOnSalesOfFixedAssets,GainOnDonationOfFixedAssets,LossOnSalesOfNotesReceivable,GainOnSalesOfFixedAssets,LossOnValuationOfMerchandise,LossOnSalesOfElectronicallyRecordedReceivables,LossOnSalesOfReceivables,LossOnSalesOfSecurities+loss on valuation of securities	118	LossOnValuationOfSecurities,GainOnValuationOfSecurities,LossOnValuationOfMerchandise,LossOnSalesOfSecurities,LossOnSalesOfInvestmentSecurities,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,ValuationDifferenceOnOtherSecurities,GainOnSalesOfSecurities,GainOnSalesOfInvestmentSecurities+losses	1	ForeignExchangeLosses+lossonfire	1	LossOnFire+lossonreductionoffixedassets	1	LossOnReductionOfFixedAssets+lossonretirementoffixedassets	1	LossOnRetirementOfFixedAssets+lossonsalesofelectronicallyrecordedreceivables	1	LossOnSalesOfElectronicallyRecordedReceivables+lossonsalesoffixedassets	1	LossOnSalesOfFixedAssets+lossonsalesofinvestmentsecurities	1	LossOnSalesOfInvestmentSecurities+lossonsalesofnotesreceivable	1	LossOnSalesOfNotesReceivable+lossonsalesofreceivables	1	LossOnSalesOfReceivables+lossonsalesofsecurities	1	LossOnSalesOfSecurities+lossonvaluationofmerchandise	1	LossOnValuationOfMerchandise+lossonvaluationofsecurities	1	LossOnValuationOfSecurities+machinery	1	Machinery+machinery and equipment	19	Machinery,Fixtures,Products,EquipmentInvestment,BusinessTrip,MerchandiseInventory,Land,CashOverShort,AllowanceForDoubtfulAccounts,SuppliesOnHand+made	1	PaymentsOnBehalf+maintenance expenses	25	MaintenanceExpenses,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedExpenses,CommunicationExpenses,LongTermPrepaidExpenses,OperatingExpenses+maintenanceexpenses	1	MaintenanceExpenses+materials	1	RawMaterials+may	2	BranchCurrentAccount,HeadOfficeCurrentAccount+meeting expenses	25	MeetingExpenses,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedExpenses,CommunicationExpenses,LongTermPrepaidExpenses,OperatingExpenses+meetingexpenses	1	MeetingExpenses+membership fees	3	MembershipFees,ReceiptFee,PaymentFees+membershipfees	1	MembershipFees+merchandise inventory	4	Products,MerchandiseInventory,InventoryShrinkageLoss,LossOnValuationOfMerchandise+merchandiseinventory	2	Products,MerchandiseInventory+method	3	InvestmentInAssociate,MerchandiseInventory,AccumulatedDepreciation+miscellaneous	3	MiscellaneousExpenses,MiscellaneousLoss,MiscellaneousIncome+miscellaneous income	19	MiscellaneousIncome,MiscellaneousExpenses,NetIncome,SubsidyIncome,RentalIncome,WageEarned,CentralBankPaymentIncome,PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,MiscellaneousLoss+miscellaneous loss	19	MiscellaneousLoss,MiscellaneousExpenses,NetLoss,BadDebtLoss,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,MiscellaneousIncome,InventoryShrinkageLoss,LossOnValuationOfMerchandise,LossOnSalesOfElectronicallyRecordedReceivables+miscellaneousexpenses	1	MiscellaneousExpenses+miscellaneousincome	1	MiscellaneousIncome+miscellaneousloss	1	MiscellaneousLoss+monetary	4	ElectronicallyRecordedReceivable,ElectronicallyRecordedObligations,NonOperatingElectronicallyRecordedReceivable,LossOnSalesOfElectronicallyRecordedReceivables+must	1	CashOverShort+name.	1	AccumulatedDepreciation+named	1	CommunicationExpenses+national	6	LongTermNationalBonds,ShortTermNationalBonds,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,NationalBondInterestEarned,GainOnNationalSubsidies+national bond interest earned	18	NationalBondInterestEarned,LongTermNationalBonds,ShortTermNationalBonds,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,DepositInterestEarned,InterestEarned,InterestExpense,WageEarned,UnearnedRevenue+nationalbondinterestearned	1	NationalBondInterestEarned+net	11	NetIncome,NetLoss,ElectronicallyRecordedReceivable,ElectronicallyRecordedObligations,AllowanceForDoubtfulAccounts,NetDefinedBenefitAsset,NonOperatingElectronicallyRecordedReceivable,NetDefinedBenefitLiability,LossOnSalesOfElectronicallyRecordedReceivables,NetIncomeAttributableToNCI+net income	26	NetIncome,NetIncomeAttributableToNCI,SubsidyIncome,RentalIncome,WageEarned,CentralBankPaymentIncome,NetLoss,ElectronicallyRecordedReceivable,PrepaidCorporateIncomeTaxes,ElectronicallyRecordedObligations+net loss	25	NetLoss,LossOnSalesOfElectronicallyRecordedReceivables,NetLossAttributableToNCI,NetIncome,ElectronicallyRecordedReceivable,ElectronicallyRecordedObligations,AllowanceForDoubtfulAccounts,BadDebtLoss,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable+netdefinedbenefitasset	1	NetDefinedBenefitAsset+netdefinedbenefitliability	1	NetDefinedBenefitLiability+netincome	2	NetIncome,NetIncomeAttributableToNCI+netincomeattributabletonci	1	NetIncomeAttributableToNCI+netloss	2	NetLoss,NetLossAttributableToNCI+netlossattributabletonci	1	NetLossAttributableToNCI+new	2	ConstructionFundReserve,NewspaperBooksExpenses+newspaperbooksexpenses	1	NewspaperBooksExpenses+newspapers and books	18	NewspaperBooksExpenses,BranchCurrentAccount,HeadOfficeCurrentAccount,Products,Machinery,BusinessTrip,MerchandiseInventory,Land,Fixtures,CashOverShort+non-controlling	3	NonControllingInterests,NetIncomeAttributableToNCI,NetLossAttributableToNCI+non-controlling interests	4	NonControllingInterests,NetIncomeAttributableToNCI,NetLossAttributableToNCI,LeaseholdRights+non-current	3	GainOnDonationOfFixedAssets,LossOnRetirementOfFixedAssets,LossOnReductionOfFixedAssets+non-negative	1	AllowanceForDoubtfulAccounts+non-operating	4	NonOperatingNotesReceivable,NonOperatingElectronicallyRecordedReceivable,NonOperatingNotesPayable,NonOperatingElectronicallyRecordedObligations+non-operating notes payable	23	NonOperatingNotesPayable,CentralBankNotePayable,NotesPayable,NotesLoansPayable,NonOperatingNotesReceivable,LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,DepositPayable,LongTermNationalBondsPayable+non-operating notes receivable	24	NonOperatingNotesReceivable,NotesReceivable,NotesLoansReceivable,LossOnSalesOfNotesReceivable,DishonoredNotesReceivable,NonOperatingElectronicallyRecordedReceivable,NonOperatingNotesPayable,LongTermLoansReceivable,AccountsReceivable,ShortTermLoansReceivable+noncontrollinginterests	1	NonControllingInterests+nonoperatingelectronicallyrecordedobligations	1	NonOperatingElectronicallyRecordedObligations+nonoperatingelectronicallyrecordedreceivable	1	NonOperatingElectronicallyRecordedReceivable+nonoperatingnotespayable	1	NonOperatingNotesPayable+nonoperatingnotesreceivable	1	NonOperatingNotesReceivable+not	17	CentralBankNotePayable,NetIncome,GrossProfit,OrdinaryProfit,NetLoss,NotesReceivable,NotesLoansReceivable,CashOverShort,NotesPayable,NotesLoansPayable+notes	9	CentralBankNotePayable,NotesReceivable,NotesLoansReceivable,NotesPayable,NotesLoansPayable,LossOnSalesOfNotesReceivable,DishonoredNotesReceivable,NonOperatingNotesReceivable,NonOperatingNotesPayable+notes payable	21	CentralBankNotePayable,NotesPayable,NotesLoansPayable,NonOperatingNotesPayable,LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,DepositPayable,LongTermNationalBondsPayable,ShortTermNationalBondsPayable+notes receivable	23	NotesReceivable,NotesLoansReceivable,LossOnSalesOfNotesReceivable,DishonoredNotesReceivable,NonOperatingNotesReceivable,LongTermLoansReceivable,AccountsReceivable,ShortTermLoansReceivable,ReserveDepositReceivable,CentralBankNotePayable+notesloanspayable	1	NotesLoansPayable+notesloansreceivable	1	NotesLoansReceivable+notespayable	2	NotesPayable,NonOperatingNotesPayable+notesreceivable	4	NotesReceivable,LossOnSalesOfNotesReceivable,DishonoredNotesReceivable,NonOperatingNotesReceivable+obligations	5	ElectronicallyRecordedObligations,NonOperatingElectronicallyRecordedObligations,LeaseObligations,ContraAccountForGuaranteeObligations,GuaranteeObligations+of	40	SalesCost,GrossProfit,OrdinaryProfit,EquityInEarningsOfInvestee,Software,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,PaymentFees,CommunicationExpenses,GainOnSalesOfFixedAssets+off	9	LossOnSalesOfFixedAssets,GainOnSalesOfFixedAssets,RecoveryOfBadDebts,GainOnDonationOfFixedAssets,LossOnRetirementOfFixedAssets,LossOnReductionOfFixedAssets,BranchCurrentAccount,HeadOfficeCurrentAccount,DepositsReceivedFromOfficers+officers	1	DepositsReceivedFromOfficers+on	97	LongTermNationalBonds,ShortTermNationalBonds,LongTermLoansReceivable,LongTermLoansPayable,ReserveForDepreciation,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,Depreciation,AmortizationExpense,BusinessTrip+only	9	NetIncome,GrossProfit,OrdinaryProfit,EquityInEarningsOfInvestee,NetLoss,CumulativeTranslationAdjustment,IncomeSummary,NetIncomeAttributableToNCI,NetLossAttributableToNCI+only;	4	NetIncome,GrossProfit,OrdinaryProfit,NetLoss+operating expenses	30	OperatingExpenses,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedExpenses,CommunicationExpenses,LongTermPrepaidExpenses,NonOperatingNotesReceivable+operating revenue	43	OperatingRevenue,ValueAdded,SubsidyIncome,NationalBondInterestEarned,DepositInterestEarned,GrossProfit,OrdinaryProfit,InterestEarned,ReceiptFee,RentalIncome+operatingexpenses	1	OperatingExpenses+operatingrevenue	1	OperatingRevenue+ordinary	1	OrdinaryProfit+ordinary profit	3	OrdinaryProfit,GrossProfit,NetIncomeAttributableToNCI+ordinaryprofit	1	OrdinaryProfit+organization expenses	25	IncorporationExpenses,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedExpenses,CommunicationExpenses,LongTermPrepaidExpenses,OperatingExpenses+other	5	OtherReceivables,OtherPayables,LongTermOtherPayables,OtherCapitalSurplus,ValuationDifferenceOnOtherSecurities+other capital surplus	9	OtherCapitalSurplus,LegalCapitalSurplus,CapitalSurplus,CapitalStock,OtherReceivables,OtherPayables,LongTermOtherPayables,ValuationDifferenceOnOtherSecurities,EarnedSurplus+other payables	5	OtherPayables,LongTermOtherPayables,OtherReceivables,OtherCapitalSurplus,ValuationDifferenceOnOtherSecurities+other receivables	8	OtherReceivables,OtherPayables,AllowanceForDoubtfulAccounts,LongTermOtherPayables,OtherCapitalSurplus,ValuationDifferenceOnOtherSecurities,LossOnSalesOfElectronicallyRecordedReceivables,LossOnSalesOfReceivables+othercapitalsurplus	1	OtherCapitalSurplus+otherpayables	2	OtherPayables,LongTermOtherPayables+otherreceivables	1	OtherReceivables+over	4	GovernmentService,CashOverShort,BankOverdraft,RecoveryOfBadDebts+overdraft	1	BankOverdraft+paid	12	AdvancesPaid,PrepaidExpenses,ConsumptionTaxPaid,PrepaidCorporateIncomeTaxes,AccruedConsumptionTax,AccruedCorporateIncomeTaxes,UnpaidDividends,PaymentFees,SecurityDepositsPaid,LongTermPrepaidExpenses+patent	2	Patent,AmortizationOfPatents+payable	16	LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,DepositPayable,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,ReserveDepositPayable,CentralBankNotePayable,AccountsPayable,NotesPayable+payables	2	OtherPayables,LongTermOtherPayables+payment	6	CentralBankPaymentExpense,ReceiptFee,CentralBankPaymentIncome,PaymentsOnBehalf,SuspensePayments,PaymentFees+payment fees / fees paid	35	PaymentFees,ReceiptFee,CentralBankPaymentExpense,CentralBankPaymentIncome,MembershipFees,Products,ReserveDepositReceivable,GovernmentService,ReserveForDepreciation,DepositPayable+paymentfees	2	ReceiptFee,PaymentFees+payments	2	PaymentsOnBehalf,SuspensePayments+payments made on behalf	97	PaymentsOnBehalf,SuspensePayments,LongTermNationalBonds,ShortTermNationalBonds,LongTermLoansReceivable,LongTermLoansPayable,ReserveForDepreciation,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,Depreciation+paymentsonbehalf	1	PaymentsOnBehalf+pension	1	PrepaidPensionCost+periodic/3-account	1	MerchandiseInventory+periods	1	AdditionalIncomeTaxesForPriorPeriods+perpetual\/specific-identification	1	MerchandiseInventory+petty cash	3	PettyCash,Cash,CashOverShort+pettycash	1	PettyCash+prepaid	4	PrepaidExpenses,PrepaidCorporateIncomeTaxes,LongTermPrepaidExpenses,PrepaidPensionCost+prepaid corporate income taxes	22	PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes,IncomeTaxesRefundReceivable,AdditionalIncomeTaxesForPriorPeriods,RefundOfIncomeTaxes,IncomeTaxesAdjustment,TaxesExpense,NetIncome,SubsidyIncome+prepaid expenses	27	PrepaidExpenses,LongTermPrepaidExpenses,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidCorporateIncomeTaxes,AccruedExpenses,CommunicationExpenses,PrepaidPensionCost+prepaid pension costs	6	PrepaidPensionCost,PrepaidExpenses,PrepaidCorporateIncomeTaxes,LongTermPrepaidExpenses,StockIssuanceCosts,StorageExpenses+prepaidcorporateincometaxes	1	PrepaidCorporateIncomeTaxes+prepaidexpenses	2	PrepaidExpenses,LongTermPrepaidExpenses+prepaidpensioncost	1	PrepaidPensionCost+presentation	4	SuspensePayments,SuspenseReceipts,AllowanceForDoubtfulAccounts,SuspenseAccount+presentation.	3	SuspensePayments,SuspenseReceipts,SuspenseAccount+presented	1	CashOverShort+prior	1	AdditionalIncomeTaxesForPriorPeriods+process	1	WorkInProcess+products	2	Products,MerchandiseInventory+profit	3	GrossProfit,OrdinaryProfit,NetIncomeAttributableToNCI+profit attributable to non-controlling interests	24	NetIncomeAttributableToNCI,NetLossAttributableToNCI,GrossProfit,OrdinaryProfit,NonControllingInterests,Products,StockInvestment,CapitalStock,CentralBankPaymentExpense,CentralBankPaymentIncome+progress	2	ConstructionInProgress,SoftwareInProgress+property tax payable	32	PropertyTaxPayable,LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,DepositPayable,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,ReserveDepositPayable,CentralBankNotePayable,TaxesExpense+propertytaxpayable	1	PropertyTaxPayable+provision	10	ProvisionForDoubtfulAccounts,AllowanceForRepairs,AllowanceForProductWarranties,AllowanceForBonuses,AllowanceForRetirementBenefits,ReversalOfAllowanceForRepairs,ReversalOfAllowanceForProductWarranties,ProvisionForRepairs,ProvisionForBonuses,ProvisionForProductWarranties+provision for bonuses	33	AllowanceForBonuses,ProvisionForBonuses,ProvisionForDoubtfulAccounts,AllowanceForRepairs,AllowanceForProductWarranties,AllowanceForRetirementBenefits,ReversalOfAllowanceForRepairs,ReversalOfAllowanceForProductWarranties,ProvisionForRepairs,ProvisionForProductWarranties+provision for doubtful accounts	36	ProvisionForDoubtfulAccounts,AllowanceForDoubtfulAccounts,ReversalOfAllowanceForDoubtfulAccounts,AllowanceForRepairs,AllowanceForProductWarranties,AllowanceForBonuses,AllowanceForRetirementBenefits,ReversalOfAllowanceForRepairs,ReversalOfAllowanceForProductWarranties,ProvisionForRepairs+provision for repairs	32	AllowanceForRepairs,ReversalOfAllowanceForRepairs,ProvisionForRepairs,ProvisionForDoubtfulAccounts,AllowanceForProductWarranties,AllowanceForBonuses,AllowanceForRetirementBenefits,RepairFundReserve,ReversalOfAllowanceForProductWarranties,ProvisionForBonuses+provision for retirement benefits	35	AllowanceForRetirementBenefits,ProvisionForDoubtfulAccounts,AllowanceForRepairs,AllowanceForProductWarranties,AllowanceForBonuses,ReversalOfAllowanceForRepairs,ReversalOfAllowanceForProductWarranties,ProvisionForRepairs,ProvisionForBonuses,ProvisionForProductWarranties+provision for warranties	31	AllowanceForProductWarranties,ReversalOfAllowanceForProductWarranties,ProvisionForProductWarranties,ProvisionForDoubtfulAccounts,AllowanceForRepairs,AllowanceForBonuses,AllowanceForRetirementBenefits,ReversalOfAllowanceForRepairs,ProvisionForRepairs,ProvisionForBonuses+provisionforbonuses	1	ProvisionForBonuses+provisionfordoubtfulaccounts	1	ProvisionForDoubtfulAccounts+provisionforproductwarranties	1	ProvisionForProductWarranties+provisionforrepairs	1	ProvisionForRepairs+purchase	4	Purchases,MerchandiseInventory,GainOnBargainPurchase,PurchaseRebates+purchase rebates	5	PurchaseRebates,Purchases,MerchandiseInventory,GainOnBargainPurchase,SalesRebates+purchaserebates	1	PurchaseRebates+purchases	2	Purchases,MerchandiseInventory+purpose	1	LossOnReductionOfFixedAssets+raw materials	1	RawMaterials+rawmaterials	1	RawMaterials+real estate	1	Building+rebates	2	SalesRebates,PurchaseRebates+receipt	5	ReceiptFee,SuspenseReceipts,PaymentFees,GainOnDonationOfFixedAssets,GainOnNationalSubsidies+receipt fee	6	ReceiptFee,PaymentFees,SuspenseReceipts,GainOnDonationOfFixedAssets,GainOnNationalSubsidies,MembershipFees+receiptfee	2	ReceiptFee,PaymentFees+receipts	1	SuspenseReceipts+receivable	19	LongTermLoansReceivable,AccountsReceivable,ShortTermLoansReceivable,ReserveDepositReceivable,NotesReceivable,ElectronicallyRecordedReceivable,CreditCardReceivable,NotesLoansReceivable,OtherReceivables,AllowanceForDoubtfulAccounts+receivables	4	OtherReceivables,AllowanceForDoubtfulAccounts,LossOnSalesOfElectronicallyRecordedReceivables,LossOnSalesOfReceivables+receivables.	1	AllowanceForDoubtfulAccounts+received	10	DepositPayable,AdvancesReceived,DepositsReceived,ConsumptionTaxReceived,GiftCertificatesReceived,GuaranteeDepositsReceived,DividendsReceived,GainOnConstructionGrants,LandRentReceived,DepositsReceivedFromOfficers+recorded	5	ElectronicallyRecordedReceivable,ElectronicallyRecordedObligations,NonOperatingElectronicallyRecordedReceivable,NonOperatingElectronicallyRecordedObligations,LossOnSalesOfElectronicallyRecordedReceivables+recovery of bad debts written off	41	RecoveryOfBadDebts,LossOnSalesOfFixedAssets,GainOnSalesOfFixedAssets,GainOnDonationOfFixedAssets,LossOnRetirementOfFixedAssets,LossOnReductionOfFixedAssets,BranchCurrentAccount,HeadOfficeCurrentAccount,DepositsReceivedFromOfficers,SalesCost+recoveryofbaddebts	1	RecoveryOfBadDebts+reduction	1	LossOnReductionOfFixedAssets+refund	4	IncomeTaxesRefundReceivable,RefundLiabilities,RefundOfIncomeTaxes,ConsumptionTaxRefundReceivable+refund liabilities	6	RefundLiabilities,IncomeTaxesRefundReceivable,DeferredTaxLiabilities,LeaseObligations,RefundOfIncomeTaxes,ConsumptionTaxRefundReceivable+refund of income taxes	59	RefundOfIncomeTaxes,IncomeTaxesRefundReceivable,PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes,AdditionalIncomeTaxesForPriorPeriods,IncomeTaxesAdjustment,NetIncomeAttributableToNCI,SalesCost,TaxesExpense+refundliabilities	1	RefundLiabilities+refundofincometaxes	1	RefundOfIncomeTaxes+related	1	AccumulatedDepreciation+released).	1	ReversalOfAllowanceForDoubtfulAccounts+remain	2	BranchCurrentAccount,HeadOfficeCurrentAccount+rent	10	CurrentDeposits,RentExpense,RentalIncome,GainOnDonationOfFixedAssets,LandRentReceived,LossOnRetirementOfFixedAssets,LossOnReductionOfFixedAssets,LandRentPaid,BranchCurrentAccount,HeadOfficeCurrentAccount+rent expenses on land	125	LandRentPaid,Commutation,CommunicationExpenses,LongTermPrepaidExpenses,GainOnDonationOfFixedAssets,LandRentReceived,IncorporationExpenses,LossOnRetirementOfFixedAssets,LossOnReductionOfFixedAssets,CurrentDeposits+rental income	17	RentalIncome,LandRentReceived,NetIncome,SubsidyIncome,WageEarned,CentralBankPaymentIncome,PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes,MiscellaneousIncome+rental income from land	23	LandRentReceived,RentalIncome,NetIncome,SubsidyIncome,WageEarned,CentralBankPaymentIncome,PrepaidCorporateIncomeTaxes,Land,AccruedCorporateIncomeTaxes,AllowanceForDoubtfulAccounts+rentalincome	1	RentalIncome+rentexpense	1	RentExpense+repair expenses	29	RepairsExpense,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedExpenses,CommunicationExpenses,LongTermPrepaidExpenses,AllowanceForRepairs+repairfundreserve	1	RepairFundReserve+repairs	5	AllowanceForRepairs,RepairFundReserve,ReversalOfAllowanceForRepairs,ProvisionForRepairs,RepairsExpense+repairsexpense	1	RepairsExpense+require	3	SuspensePayments,SuspenseReceipts,SuspenseAccount+research and development expenses	40	ResearchAndDevelopmentExpenses,DevelopmentExpenses,LandRentPaid,NewspaperBooksExpenses,Products,Machinery,BusinessTrip,Commutation,DeliveryExpenses,SuppliesExpenses+researchanddevelopmentexpenses	1	ResearchAndDevelopmentExpenses+reserve	9	ReserveDepositReceivable,ReserveForDepreciation,ReserveDepositPayable,AccumulatedDepreciation,LegalRetainedEarnings,DividendEqualizationReserve,RepairFundReserve,ConstructionFundReserve,GeneralReserve+reserve deposits, asset side	87	ReserveDepositReceivable,ReserveDepositPayable,AccumulatedDepreciation,AllowanceForDoubtfulAccounts,Cash,Deposits,CurrentDeposits,Securities,InvestmentSecurities,InvestmentInAssociate+reserve deposits, liability side	48	ReserveDepositPayable,ReserveDepositReceivable,ReserveForDepreciation,AccumulatedDepreciation,LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,DepositPayable,LongTermNationalBondsPayable,ShortTermNationalBondsPayable+reserve for depreciation	36	ReserveForDepreciation,AccumulatedDepreciation,AmortizationExpense,DividendEqualizationReserve,RepairFundReserve,ConstructionFundReserve,ReserveDepositReceivable,ReserveDepositPayable,Depreciation,MerchandiseInventory+reserve for dividend equalization	37	DividendEqualizationReserve,ReserveForDepreciation,AccumulatedDepreciation,RepairFundReserve,ConstructionFundReserve,ReserveDepositReceivable,ReserveDepositPayable,AmortizationExpense,MerchandiseInventory,SuspensePayments+reserve for new construction	37	ConstructionFundReserve,ReserveForDepreciation,AccumulatedDepreciation,DividendEqualizationReserve,RepairFundReserve,GainOnConstructionGrants,ReserveDepositReceivable,ReserveDepositPayable,AmortizationExpense,MerchandiseInventory+reserve for repairs	36	RepairFundReserve,ReserveForDepreciation,AccumulatedDepreciation,AllowanceForRepairs,DividendEqualizationReserve,ConstructionFundReserve,ReversalOfAllowanceForRepairs,ProvisionForRepairs,ReserveDepositReceivable,ReserveDepositPayable+reservedepositpayable	1	ReserveDepositPayable+reservedepositreceivable	1	ReserveDepositReceivable+reservefordepreciation	2	ReserveForDepreciation,AccumulatedDepreciation+result:	5	NetIncome,EquityInEarningsOfInvestee,NetLoss,NetIncomeAttributableToNCI,NetLossAttributableToNCI+retained	5	RetainedEarnings,AccumulatedDepreciation,LegalRetainedEarnings,CommunicationExpenses,EarnedSurplus+retained earnings	6	RetainedEarnings,LegalRetainedEarnings,EarnedSurplus,EquityInEarningsOfInvestee,AccumulatedDepreciation,CommunicationExpenses+retainedearnings	2	RetainedEarnings,LegalRetainedEarnings+retirement	5	NetDefinedBenefitAsset,AllowanceForRetirementBenefits,NetDefinedBenefitLiability,RetirementBenefitExpenses,LossOnRetirementOfFixedAssets+retirement benefit asset	83	NetDefinedBenefitAsset,AllowanceForRetirementBenefits,NetDefinedBenefitLiability,RetirementBenefitExpenses,LossOnRetirementOfFixedAssets,Cash,Deposits,CurrentDeposits,Securities,InvestmentSecurities+retirement benefit expenses	29	RetirementBenefitExpenses,NetDefinedBenefitAsset,AllowanceForRetirementBenefits,NetDefinedBenefitLiability,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedExpenses+retirement benefit liability	43	AllowanceForRetirementBenefits,NetDefinedBenefitLiability,NetDefinedBenefitAsset,RetirementBenefitExpenses,LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,ReserveForDepreciation,DepositPayable,LongTermNationalBondsPayable+retirementbenefitexpenses	1	RetirementBenefitExpenses+revenue	38	ValueAdded,SubsidyIncome,NationalBondInterestEarned,DepositInterestEarned,GrossProfit,OrdinaryProfit,InterestEarned,ReceiptFee,RentalIncome,WageEarned+reversal of allowance for doubtful accounts	71	ReversalOfAllowanceForDoubtfulAccounts,AllowanceForDoubtfulAccounts,ReversalOfAllowanceForRepairs,ReversalOfAllowanceForProductWarranties,ProvisionForDoubtfulAccounts,CommunicationExpenses,AllowanceForRepairs,AllowanceForProductWarranties,AllowanceForBonuses,AllowanceForRetirementBenefits+reversal of provision for repairs	67	ReversalOfAllowanceForRepairs,ReversalOfAllowanceForProductWarranties,ReversalOfAllowanceForDoubtfulAccounts,AllowanceForRepairs,ProvisionForRepairs,ProvisionForDoubtfulAccounts,CommunicationExpenses,AllowanceForProductWarranties,AllowanceForBonuses,AllowanceForRetirementBenefits+reversal of provision for warranties	66	ReversalOfAllowanceForProductWarranties,ReversalOfAllowanceForRepairs,ReversalOfAllowanceForDoubtfulAccounts,AllowanceForProductWarranties,ProvisionForProductWarranties,ProvisionForDoubtfulAccounts,CommunicationExpenses,AllowanceForRepairs,AllowanceForBonuses,AllowanceForRetirementBenefits+reversalofallowancefordoubtfulaccounts	1	ReversalOfAllowanceForDoubtfulAccounts+reversalofallowanceforproductwarranties	1	ReversalOfAllowanceForProductWarranties+reversalofallowanceforrepairs	1	ReversalOfAllowanceForRepairs+review	3	SuspensePayments,SuspenseReceipts,SuspenseAccount+rights	2	LeaseholdRights,AmortizationOfPatents+sale	15	SalesCost,Sales,MerchandiseInventory,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,GainOnSalesOfFixedAssets,ValuationDifferenceOnOtherSecurities,GainOnSalesOfSecurities,GainOnSalesOfInvestmentSecurities,SalesRebates+sales	14	SalesCost,Sales,MerchandiseInventory,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,GainOnSalesOfFixedAssets,GainOnSalesOfSecurities,GainOnSalesOfInvestmentSecurities,SalesRebates,LossOnSalesOfElectronicallyRecordedReceivables+sales rebates	15	SalesRebates,SalesCost,Sales,MerchandiseInventory,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,GainOnSalesOfFixedAssets,GainOnSalesOfSecurities,GainOnSalesOfInvestmentSecurities,LossOnSalesOfElectronicallyRecordedReceivables+salescost	1	SalesCost+salesrebates	1	SalesRebates+savings deposits	12	Deposits,CurrentDeposits,ReserveDepositReceivable,DepositPayable,ReserveDepositPayable,DepositsReceived,TimeDeposits,SecurityDepositsPaid,DepositsInSpecialAccounts,GuaranteeDepositsReceived+securities	12	Securities,InvestmentSecurities,ValuationDifferenceOnOtherSecurities,GainOnSalesOfSecurities,GainOnValuationOfSecurities,InterestOnSecurities,GainOnSalesOfInvestmentSecurities,LossOnSalesOfSecurities,LossOnValuationOfSecurities,LossOnSalesOfInvestmentSecurities+securitydepositspaid	1	SecurityDepositsPaid+service	3	GovernmentService,ServiceRevenue,CostOfServices+service revenue	40	ServiceRevenue,GovernmentService,ValueAdded,SubsidyIncome,NationalBondInterestEarned,DepositInterestEarned,GrossProfit,OrdinaryProfit,InterestEarned,ReceiptFee+servicerevenue	1	ServiceRevenue+services	1	CostOfServices+share issuance costs	6	StockIssuanceCosts,PrepaidPensionCost,StockSubscriptionDeposits,StorageExpenses,SubsidiaryStocks,AffiliateStocks+shares	3	StockSubscriptionDeposits,SubsidiaryStocks,AffiliateStocks+shares of associates	40	AffiliateStocks,StockSubscriptionDeposits,SubsidiaryStocks,SalesCost,GrossProfit,OrdinaryProfit,EquityInEarningsOfInvestee,Software,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable+shares of subsidiaries	40	SubsidiaryStocks,StockSubscriptionDeposits,AffiliateStocks,SalesCost,GrossProfit,OrdinaryProfit,EquityInEarningsOfInvestee,Software,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable+short	5	ShortTermNationalBonds,ShortTermLoansReceivable,ShortTermLoansPayable,ShortTermNationalBondsPayable,CashOverShort+short-term loans payable	21	ShortTermLoansPayable,ShortTermLoansReceivable,LongTermLoansPayable,LoansPayable,ShortTermNationalBondsPayable,NotesLoansPayable,ShortTermNationalBonds,LongTermLoansReceivable,DepositPayable,LongTermNationalBondsPayable+short-term loans receivable	25	ShortTermLoansReceivable,LongTermLoansReceivable,ShortTermLoansPayable,NotesLoansReceivable,LoansReceivable,ShortTermNationalBonds,AccountsReceivable,ReserveDepositReceivable,LongTermLoansPayable,LoansPayable+short-term national bonds	9	ShortTermNationalBonds,ShortTermNationalBondsPayable,LongTermNationalBonds,LongTermNationalBondsPayable,ShortTermLoansReceivable,ShortTermLoansPayable,NationalBondInterestEarned,GainOnNationalSubsidies,HeldToMaturityBonds+short-term national bonds payable	22	ShortTermNationalBondsPayable,ShortTermNationalBonds,LongTermNationalBondsPayable,LongTermNationalBonds,ShortTermLoansPayable,ShortTermLoansReceivable,LongTermLoansPayable,LoansPayable,DepositPayable,ReserveDepositPayable+shorttermloanspayable	1	ShortTermLoansPayable+shorttermloansreceivable	1	ShortTermLoansReceivable+shorttermnationalbonds	2	ShortTermNationalBonds,ShortTermNationalBondsPayable+shorttermnationalbondspayable	1	ShortTermNationalBondsPayable+shrinkage	1	InventoryShrinkageLoss+side	4	ReserveDepositReceivable,ReserveDepositPayable,AllowanceForDoubtfulAccounts,AccumulatedDepreciation+side's	1	AllowanceForDoubtfulAccounts+smaller	1	ReversalOfAllowanceForDoubtfulAccounts+software	3	Software,SoftwareInProgress,AmortizationOfSoftware+software in progress	90	SoftwareInProgress,ConstructionInProgress,Deposits,InvestmentSecurities,InvestmentInAssociate,Products,Machinery,Building,StockInvestment,EquipmentInvestment+softwareinprogress	1	SoftwareInProgress+special	1	DepositsInSpecialAccounts+statement	3	GrossProfit,OrdinaryProfit,CashOverShort+statements.	1	CashOverShort+statutorywelfareexpenses	1	StatutoryWelfareExpenses+stay	1	AllowanceForDoubtfulAccounts+stock	6	StockInvestment,CapitalStock,StockSubscriptionDeposits,StockIssuanceCosts,SubsidiaryStocks,AffiliateStocks+stock investment	11	StockInvestment,InvestmentSecurities,InvestmentInAssociate,EquipmentInvestment,CapitalStock,StockSubscriptionDeposits,GainOnSalesOfInvestmentSecurities,StockIssuanceCosts,LossOnSalesOfInvestmentSecurities,SubsidiaryStocks+stockinvestment	1	StockInvestment+stockissuancecosts	1	StockIssuanceCosts+stocksubscriptiondeposits	1	StockSubscriptionDeposits+storage costs	3	StorageExpenses,PrepaidPensionCost,StockIssuanceCosts+storageexpenses	1	StorageExpenses+structure	2	AllowanceForDoubtfulAccounts,Structures+structures	1	Structures+subscriptions	1	StockSubscriptionDeposits+subsidiaries	1	SubsidiaryStocks+subsidiarystocks	1	SubsidiaryStocks+subsidies	1	GainOnNationalSubsidies+subsidy expenditure	4	SubsidyExpense,WageExpenditure,ConsumptionExpenditure,SubsidyIncome+subsidy income	18	SubsidyIncome,SubsidyExpense,NetIncome,RentalIncome,WageEarned,CentralBankPaymentIncome,PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes,MiscellaneousIncome+subsidyexpense	1	SubsidyExpense+subsidyincome	1	SubsidyIncome+subtotal	2	GrossProfit,OrdinaryProfit+summary	1	IncomeSummary+supplies	2	SuppliesExpenses,SuppliesOnHand+suppliesexpenses	1	SuppliesExpenses+suppliesonhand	1	SuppliesOnHand+surplus	4	LegalCapitalSurplus,OtherCapitalSurplus,CapitalSurplus,EarnedSurplus+suspense	3	SuspensePayments,SuspenseReceipts,SuspenseAccount+suspense account	21	SuspensePayments,SuspenseReceipts,SuspenseAccount,AccountsReceivable,ReserveDepositPayable,MerchandiseInventory,PrepaidExpenses,AccruedRevenue,CashOverShort,AccountsPayable+suspense payments	4	SuspensePayments,PaymentsOnBehalf,SuspenseReceipts,SuspenseAccount+suspense receipts	3	SuspenseReceipts,SuspensePayments,SuspenseAccount+suspenseaccount	1	SuspenseAccount+suspensepayments	1	SuspensePayments+suspensereceipts	1	SuspenseReceipts+tax	17	TaxesExpense,TaxesRevenue,ConsumptionTaxPaid,PrepaidCorporateIncomeTaxes,ConsumptionTaxReceived,AccruedConsumptionTax,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes,IncomeTaxesRefundReceivable,DeferredTaxAssets+tax revenue	54	TaxesRevenue,TaxesExpense,ValueAdded,SubsidyIncome,NationalBondInterestEarned,DepositInterestEarned,GrossProfit,OrdinaryProfit,InterestEarned,ReceiptFee+taxes	9	TaxesExpense,TaxesRevenue,PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes,IncomeTaxesRefundReceivable,AdditionalIncomeTaxesForPriorPeriods,RefundOfIncomeTaxes,IncomeTaxesAdjustment+taxesexpense	1	TaxesExpense+taxesrevenue	1	TaxesRevenue+than	1	ReversalOfAllowanceForDoubtfulAccounts+the	19	InvestmentInAssociate,NetIncome,GrossProfit,OrdinaryProfit,NetLoss,MerchandiseInventory,OtherReceivables,OtherPayables,AllowanceForDoubtfulAccounts,AccumulatedDepreciation+time deposits	12	TimeDeposits,Deposits,CurrentDeposits,ReserveDepositReceivable,DepositPayable,ReserveDepositPayable,DepositsReceived,SecurityDepositsPaid,DepositsInSpecialAccounts,GuaranteeDepositsReceived+timedeposits	1	TimeDeposits+to	22	Products,StockInvestment,CapitalStock,CentralBankPaymentExpense,GrossProfit,OrdinaryProfit,CentralBankPaymentIncome,MerchandiseInventory,ToolsAndInstruments,StockSubscriptionDeposits+tools and instruments	18	ToolsAndInstruments,Products,Machinery,BusinessTrip,MerchandiseInventory,Land,Fixtures,CashOverShort,AllowanceForDoubtfulAccounts,SuppliesOnHand+toolsandinstruments	1	ToolsAndInstruments+trademark	1	Trademark+trading securities	12	TradingSecurities,Securities,InvestmentSecurities,ValuationDifferenceOnOtherSecurities,GainOnSalesOfSecurities,GainOnValuationOfSecurities,InterestOnSecurities,GainOnSalesOfInvestmentSecurities,LossOnSalesOfSecurities,LossOnValuationOfSecurities+tradingsecurities	1	TradingSecurities+transit	1	GoodsInTransit+translation	1	CumulativeTranslationAdjustment+transportation	1	BusinessTrip+travel and transportation	18	BusinessTrip,Products,Machinery,MerchandiseInventory,Land,Fixtures,CashOverShort,AllowanceForDoubtfulAccounts,SuppliesOnHand,ToolsAndInstruments+treasury	2	CentralBankPaymentExpense,CentralBankPaymentIncome+under	3	InvestmentInAssociate,MerchandiseInventory,AccumulatedDepreciation+unearned revenue	38	UnearnedRevenue,ValueAdded,SubsidyIncome,NationalBondInterestEarned,DepositInterestEarned,GrossProfit,OrdinaryProfit,InterestEarned,ReceiptFee,RentalIncome+unearnedrevenue	1	UnearnedRevenue+unpaid dividends	4	UnpaidDividends,AccruedConsumptionTax,AccruedCorporateIncomeTaxes,DividendsReceived+unpaiddividends	1	UnpaidDividends+unresolved	3	SuspensePayments,SuspenseReceipts,SuspenseAccount+use	9	MiscellaneousExpenses,MerchandiseInventory,AllowanceForDoubtfulAccounts,AccumulatedDepreciation,ReversalOfAllowanceForDoubtfulAccounts,BonusesPayable,AllowanceForBonuses,Bonuses,ProvisionForBonuses+used	1	ReversalOfAllowanceForDoubtfulAccounts+utilities	1	UtilitiesExpense+utilitiesexpense	1	UtilitiesExpense+valuation	6	AllowanceForDoubtfulAccounts,AccumulatedDepreciation,ValuationDifferenceOnOtherSecurities,GainOnValuationOfSecurities,LossOnValuationOfMerchandise,LossOnValuationOfSecurities+valuation difference on available-for-sale securities	101	ValuationDifferenceOnOtherSecurities,GainOnValuationOfSecurities,LossOnValuationOfSecurities,AllowanceForDoubtfulAccounts,AccumulatedDepreciation,GainOnSalesOfSecurities,InterestOnSecurities,GainOnSalesOfInvestmentSecurities,LossOnValuationOfMerchandise,LossOnSalesOfSecurities+valuation loss on goods	102	LossOnValuationOfMerchandise,LossOnValuationOfSecurities,NetLoss,AllowanceForDoubtfulAccounts,AccumulatedDepreciation,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,ValuationDifferenceOnOtherSecurities,GainOnValuationOfSecurities,LossOnSalesOfElectronicallyRecordedReceivables+valuationdifferenceonothersecurities	1	ValuationDifferenceOnOtherSecurities+value	12	NetIncome,ValueAdded,GrossProfit,OrdinaryProfit,NetLoss,SuspensePayments,SuspenseReceipts,AllowanceForDoubtfulAccounts,IncomeSummary,SuspenseAccount+value added	12	ValueAdded,NetIncome,GrossProfit,OrdinaryProfit,NetLoss,SuspensePayments,SuspenseReceipts,AllowanceForDoubtfulAccounts,IncomeSummary,SuspenseAccount+valueadded	1	ValueAdded+values	1	AllowanceForDoubtfulAccounts+vehicle	1	Vehicle+vehicles	1	Vehicle+wage income	18	WageEarned,WageExpenditure,NetIncome,SubsidyIncome,RentalIncome,CentralBankPaymentIncome,PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes,MiscellaneousIncome+wageearned	1	WageEarned+wageexpenditure	1	WageExpenditure+wages	1	WageExpenditure+warranties	3	AllowanceForProductWarranties,ReversalOfAllowanceForProductWarranties,ProvisionForProductWarranties+welfare	2	WelfareExpenses,StatutoryWelfareExpenses+welfare expenses	25	WelfareExpenses,StatutoryWelfareExpenses,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedExpenses,CommunicationExpenses,LongTermPrepaidExpenses+welfareexpenses	2	WelfareExpenses,StatutoryWelfareExpenses+when	3	ReversalOfAllowanceForDoubtfulAccounts,BranchCurrentAccount,HeadOfficeCurrentAccount+work in process	88	WorkInProcess,EquityInEarningsOfInvestee,CumulativeTranslationAdjustment,NetIncomeAttributableToNCI,NetLossAttributableToNCI,Deposits,InvestmentSecurities,InvestmentInAssociate,Products,Machinery+workinprocess	1	WorkInProcess+worksheets.	2	EquityInEarningsOfInvestee,CumulativeTranslationAdjustment+worksheets;	2	NetIncomeAttributableToNCI,NetLossAttributableToNCI+written	1	RecoveryOfBadDebts+—	6	ReserveDepositReceivable,ReserveForDepreciation,DepositPayable,ReserveDepositPayable,AmortizationExpense,Commutation+が本科目を買掛金の代用にしていた経緯あり)	1	ReserveDepositPayable+その他有価証券	2	ValuationDifferenceOnOtherSecurities,AvailableForSaleSecurities+その他有価証券評価差額金	1	ValuationDifferenceOnOtherSecurities+その他資本剰余金	1	OtherCapitalSurplus+では	2	Products,Commutation+と区別される)	1	AmortizationExpense+のれん	3	Goodwill,GainOnBargainPurchase,AmortizationOfGoodwill+のれん償却	1	AmortizationOfGoodwill+を使う	4	Products,ReserveForDepreciation,ReserveDepositPayable,Commutation+を使う)	2	ReserveForDepreciation,Commutation+を使うこと	1	ReserveDepositPayable+クレジット売掛金	1	CreditCardReceivable+ソフトウェア	4	AmortizationExpense,Software,SoftwareInProgress,AmortizationOfSoftware+ソフトウェア仮勘定	1	SoftwareInProgress+ソフトウェア償却	1	AmortizationOfSoftware+リース債務	1	LeaseObligations+リース資産	1	LeasedAssets+不渡手形	1	DishonoredNotesReceivable+中央銀行が受け入れる準備預金。SNA\/マクロ系)。※簿記の買掛金は	1	ReserveDepositPayable+交際費	1	EntertainmentExpenses+仕入	3	Products,Purchases,PurchaseRebates+仕入割戻	1	PurchaseRebates+仕掛品	1	WorkInProcess+付加価値	1	ValueAdded+仮受消費税	1	ConsumptionTaxReceived+仮受金	1	SuspenseReceipts+仮払法人税等	1	PrepaidCorporateIncomeTaxes+仮払消費税	1	ConsumptionTaxPaid+仮払金	1	SuspensePayments+会議費	1	MeetingExpenses+保守費	1	MaintenanceExpenses+保管費	1	StorageExpenses+保証債務	2	ContraAccountForGuaranteeObligations,GuaranteeObligations+保証債務見返	1	ContraAccountForGuaranteeObligations+保険差益	1	InsuranceGain+保険料	1	InsuranceExpense+修繕引当金	3	AllowanceForRepairs,ReversalOfAllowanceForRepairs,ProvisionForRepairs+修繕引当金戻入	1	ReversalOfAllowanceForRepairs+修繕引当金繰入	1	ProvisionForRepairs+修繕積立金	1	RepairFundReserve+修繕費	1	RepairsExpense+借入金	4	LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,NotesLoansPayable+借地権	1	LeaseholdRights+備品	1	Fixtures+債権売却損	2	LossOnSalesOfElectronicallyRecordedReceivables,LossOnSalesOfReceivables+償却債権取立益	1	RecoveryOfBadDebts+分法	4	InvestmentInAssociate,Products,EquityInEarningsOfInvestee,MerchandiseInventory+分法:	1	MerchandiseInventory+別段預金	1	DepositsInSpecialAccounts+別途積立金	1	GeneralReserve+利益剰余金	2	RetainedEarnings,EarnedSurplus+利益準備金	1	LegalRetainedEarnings+前受収益	1	UnearnedRevenue+前受金	1	AdvancesReceived+前払年金費用	1	PrepaidPensionCost+前払費用	2	PrepaidExpenses,LongTermPrepaidExpenses+前払金	1	AdvancesPaid+創立費	1	IncorporationExpenses+原材料	1	RawMaterials+受入預金	1	DepositPayable+受取利息	1	InterestEarned+受取商品券	1	GiftCertificatesReceived+受取地代	1	LandRentReceived+受取家賃	1	RentalIncome+受取手形	2	NotesReceivable,NonOperatingNotesReceivable+受取手数料	1	ReceiptFee+受取配当金	1	DividendsReceived+商品	7	Products,MerchandiseInventory,GiftCertificatesReceived,AllowanceForProductWarranties,ReversalOfAllowanceForProductWarranties,LossOnValuationOfMerchandise,ProvisionForProductWarranties+商品保証引当金	3	AllowanceForProductWarranties,ReversalOfAllowanceForProductWarranties,ProvisionForProductWarranties+商品保証引当金戻入	1	ReversalOfAllowanceForProductWarranties+商品保証引当金繰入	1	ProvisionForProductWarranties+商品評価損	1	LossOnValuationOfMerchandise+商標権	2	AmortizationExpense,Trademark+営業収益	1	OperatingRevenue+営業外受取手形	1	NonOperatingNotesReceivable+営業外支払手形	1	NonOperatingNotesPayable+営業外電子記録債務	1	NonOperatingElectronicallyRecordedObligations+営業外電子記録債権	1	NonOperatingElectronicallyRecordedReceivable+営業費用	1	OperatingExpenses+固定資産受贈益	1	GainOnDonationOfFixedAssets+固定資産圧縮損	1	LossOnReductionOfFixedAssets+固定資産売却損	1	LossOnSalesOfFixedAssets+固定資産売却益	1	GainOnSalesOfFixedAssets+固定資産除却損	1	LossOnRetirementOfFixedAssets+国債利息収入	1	NationalBondInterestEarned+国庫納付金収入	1	CentralBankPaymentIncome+国庫納付金支出	1	CentralBankPaymentExpense+国庫補助金受贈益	1	GainOnNationalSubsidies+土地	1	Land+売上	5	Products,SalesCost,GrossProfit,Sales,SalesRebates+売上割戻	1	SalesRebates+売上原価	1	SalesCost+売上総利益	1	GrossProfit+売掛金	2	AccountsReceivable,CreditCardReceivable+売買目的有価証券	1	TradingSecurities+契約資産	1	ContractAssets+子会社株式	1	SubsidiaryStocks+定期預金	1	TimeDeposits+小口現金	1	PettyCash+工事負担金受贈益	1	GainOnConstructionGrants+工具器具	1	ToolsAndInstruments+差入保証金	1	SecurityDepositsPaid+差額補充法/洗替法	1	ReversalOfAllowanceForDoubtfulAccounts+市中銀行が中央銀行に置く準備預金。SNA\/マクロ系)	1	ReserveDepositReceivable+広告宣伝費	1	AdvertisingExpense+建物	1	Building+建設仮勘定	1	ConstructionInProgress+当座借越	1	BankOverdraft+当座預金	1	CurrentDeposits+当期純利益	2	NetIncome,NetIncomeAttributableToNCI+当期純損失	2	NetLoss,NetLossAttributableToNCI+役務原価	1	CostOfServices+役務収益	1	ServiceRevenue+役員預り金	1	DepositsReceivedFromOfficers+手形借入金	1	NotesLoansPayable+手形売却損	1	LossOnSalesOfNotesReceivable+手形貸付金	1	NotesLoansReceivable+投資有価証券	3	InvestmentSecurities,GainOnSalesOfInvestmentSecurities,LossOnSalesOfInvestmentSecurities+投資有価証券売却損	1	LossOnSalesOfInvestmentSecurities+投資有価証券売却益	1	GainOnSalesOfInvestmentSecurities+持分法による投資利益	1	EquityInEarningsOfInvestee+損益	1	IncomeSummary+支店	1	BranchCurrentAccount+支払リース料	1	LeaseExpenses+支払利息	1	InterestExpense+支払地代	1	LandRentPaid+支払家賃	1	RentExpense+支払手形	2	NotesPayable,NonOperatingNotesPayable+支払手数料	1	PaymentFees+政府サービス	1	GovernmentService+新築積立金	1	ConstructionFundReserve+新聞図書費	1	NewspaperBooksExpenses+旅費交通費	1	BusinessTrip+旧称。新規コードでは	1	Commutation+普通預金	1	Deposits+有価証券	12	Securities,InvestmentSecurities,ValuationDifferenceOnOtherSecurities,GainOnSalesOfSecurities,GainOnValuationOfSecurities,InterestOnSecurities,GainOnSalesOfInvestmentSecurities,LossOnSalesOfSecurities,LossOnValuationOfSecurities,LossOnSalesOfInvestmentSecurities+有価証券利息	1	InterestOnSecurities+有価証券売却損	2	LossOnSalesOfSecurities,LossOnSalesOfInvestmentSecurities+有価証券売却益	2	GainOnSalesOfSecurities,GainOnSalesOfInvestmentSecurities+有価証券評価損	1	LossOnValuationOfSecurities+有価証券評価益	1	GainOnValuationOfSecurities+未収入金	1	OtherReceivables+未収収益	1	AccruedRevenue+未収還付法人税等	1	IncomeTaxesRefundReceivable+未収還付消費税	1	ConsumptionTaxRefundReceivable+未払固定資産税	1	PropertyTaxPayable+未払法人税等	1	AccruedCorporateIncomeTaxes+未払消費税	1	AccruedConsumptionTax+未払費用	1	AccruedExpenses+未払賞与	1	BonusesPayable+未払配当金	1	UnpaidDividends+未払金	2	OtherPayables,LongTermOtherPayables+未決算	1	SuspenseAccount+未着品	1	GoodsInTransit+本店	1	HeadOfficeCurrentAccount+株式交付費	1	StockIssuanceCosts+株式投資	1	StockInvestment+株式申込証拠金	1	StockSubscriptionDeposits+棚卸減耗損	1	InventoryShrinkageLoss+構築物	1	Structures+機械装置	1	Machinery+水道光熱費	1	UtilitiesExpense+法人税等	7	PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes,IncomeTaxesRefundReceivable,AdditionalIncomeTaxesForPriorPeriods,RefundOfIncomeTaxes,IncomeTaxesAdjustment+法人税等調整額	1	IncomeTaxesAdjustment+法定福利費	1	StatutoryWelfareExpenses+消耗品費	1	SuppliesExpenses+消費支出	1	ConsumptionExpenditure+減価償却引当金	1	ReserveForDepreciation+減価償却累計額	2	ReserveForDepreciation,AccumulatedDepreciation+減価償却費	2	Depreciation,AmortizationExpense+満期保有目的債券	1	HeldToMaturityBonds+準備預金	2	ReserveDepositReceivable,ReserveDepositPayable+火災損失	1	LossOnFire+為替差損	1	ForeignExchangeLosses+為替差益	1	ForeignExchangeGains+為替換算調整勘定	1	CumulativeTranslationAdjustment+無形固定資産償却費	1	AmortizationExpense+特許権	3	AmortizationExpense,Patent,AmortizationOfPatents+特許権・商標権・ソフトウェア等の無形資産の償却費。有形の	1	AmortizationExpense+特許権償却	1	AmortizationOfPatents+現金	3	Cash,PettyCash,CashOverShort+現金過不足	1	CashOverShort+発行側)	2	LongTermNationalBondsPayable,ShortTermNationalBondsPayable+発行銀行券	1	CentralBankNotePayable+発送費	1	DeliveryExpenses+短期借入金	1	ShortTermLoansPayable+短期国債	2	ShortTermNationalBonds,ShortTermNationalBondsPayable+短期貸付金	1	ShortTermLoansReceivable+研究開発費	1	ResearchAndDevelopmentExpenses+福利厚生費	1	WelfareExpenses+租税公課	1	TaxesExpense+租税収入	1	TaxesRevenue+立替金	1	PaymentsOnBehalf+経常利益	1	OrdinaryProfit+給料	1	WageExpenditure+繰延税金負債	1	DeferredTaxLiabilities+繰延税金資産	1	DeferredTaxAssets+繰越利益剰余金	1	RetainedEarnings+繰越商品	2	Products,MerchandiseInventory+補助金収入	1	SubsidyIncome+補助金支出	1	SubsidyExpense+設備投資	1	EquipmentInvestment+諸会費	1	MembershipFees+負ののれん発生益	1	GainOnBargainPurchase+負債側	1	ReserveDepositPayable+貯蔵品	1	SuppliesOnHand+買掛金	2	ReserveDepositPayable,AccountsPayable+貸付金	4	LongTermLoansReceivable,ShortTermLoansReceivable,NotesLoansReceivable,LoansReceivable+貸倒引当金	3	AllowanceForDoubtfulAccounts,ProvisionForDoubtfulAccounts,ReversalOfAllowanceForDoubtfulAccounts+貸倒引当金戻入	1	ReversalOfAllowanceForDoubtfulAccounts+貸倒引当金繰入	1	ProvisionForDoubtfulAccounts+貸倒損失	1	BadDebtLoss+賃金収入	1	WageEarned+資本剰余金	2	OtherCapitalSurplus,CapitalSurplus+資本準備金	1	LegalCapitalSurplus+資本金	1	CapitalStock+資産側	1	ReserveDepositReceivable+賞与	4	BonusesPayable,AllowanceForBonuses,Bonuses,ProvisionForBonuses+賞与引当金	2	AllowanceForBonuses,ProvisionForBonuses+賞与引当金繰入	1	ProvisionForBonuses+車両運搬具	1	Vehicle+返金負債	1	RefundLiabilities+追徴法人税等	1	AdditionalIncomeTaxesForPriorPeriods+退職給付に係る負債	1	NetDefinedBenefitLiability+退職給付に係る資産	1	NetDefinedBenefitAsset+退職給付引当金	1	AllowanceForRetirementBenefits+退職給付費用	1	RetirementBenefitExpenses+通信費	2	Commutation,CommunicationExpenses+還付法人税等	2	IncomeTaxesRefundReceivable,RefundOfIncomeTaxes+配当平均積立金	1	DividendEqualizationReserve+金	74	Cash,Deposits,CurrentDeposits,LongTermLoansReceivable,AccountsReceivable,ShortTermLoansReceivable,ReserveDepositReceivable,Gold,CapitalStock,RetainedEarnings+銀行側の負債としての預金。SNA\/マクロ系。従業員等からの預り金は	1	DepositPayable+長期借入金	1	LongTermLoansPayable+長期前払費用	1	LongTermPrepaidExpenses+長期国債	2	LongTermNationalBonds,LongTermNationalBondsPayable+長期未払金	1	LongTermOtherPayables+長期貸付金	1	LongTermLoansReceivable+開業費	1	BusinessCommencementExpenses+開発費	2	ResearchAndDevelopmentExpenses,DevelopmentExpenses+関係会社株式	1	InvestmentInAssociate+関連会社株式	1	AffiliateStocks+雑損	1	MiscellaneousLoss+雑益	1	MiscellaneousIncome+雑費	1	MiscellaneousExpenses+電子記録債務	2	ElectronicallyRecordedObligations,NonOperatingElectronicallyRecordedObligations+電子記録債権	3	ElectronicallyRecordedReceivable,NonOperatingElectronicallyRecordedReceivable,LossOnSalesOfElectronicallyRecordedReceivables+電子記録債権売却損	1	LossOnSalesOfElectronicallyRecordedReceivables+非支配株主に帰属する当期純利益	1	NetIncomeAttributableToNCI+非支配株主に帰属する当期純損失	1	NetLossAttributableToNCI+非支配株主持分	1	NonControllingInterests+預り保証金	1	GuaranteeDepositsReceived+預り金	3	DepositPayable,DepositsReceived,DepositsReceivedFromOfficers+預金利息収入	1	DepositInterestEarned
+ test/fixtures/consolidation-worksheet-050/README.md view
@@ -0,0 +1,17 @@+# Consolidation worksheet 0.5.0.0 — Land 2b++`minimal.tsv` is the smallest positive fixture that exercises all Land 2b+contracts:++- two individually balanced source trial balances with stable source IDs;+- one independently balanced NCI attribution adjustment linked to both sources;+- P/L total net income attributed between owners of the parent and NCI, with+  the owners amount linked through the statement of changes in equity to B/S+  retained earnings; and+- the NCI opening + period share = dividends + closing roll-forward.++The fixture uses one debit/credit pair per source or adjustment to keep the file+human-auditable. The public API accepts arbitrary `Alg` values and does not+require adjustments to originate from journal-entry rows. Linkage rows are+caller-supplied worksheet-column facts; they are equation-checked here but are+not derivable from these deliberately minimal trial-balance columns.
+ test/fixtures/consolidation-worksheet-050/minimal.tsv view
@@ -0,0 +1,16 @@+kind	id	source_ids_or_direction	debit_account	credit_account	amount+source	parent	-	Cash	CapitalStock	100+source	subsidiary	-	Cash	CapitalStock	80+adjustment	nci-attribution	parent|subsidiary	NetIncomeAttributableToNCI	NonControllingInterests	20+link	pl-net-income	profit	-	-	70+link	pl-parent-net-income	profit	-	-	50+link	ss-parent-net-income	profit	-	-	50+link	opening-retained-earnings	credit	-	-	100+link	retained-earnings-dividends	amount	-	-	10+link	ss-closing-retained-earnings	credit	-	-	140+link	bs-retained-earnings	credit	-	-	140+link	opening-nci	credit	-	-	30+link	nci-period-share	profit	-	-	20+link	nci-dividends	amount	-	-	5+link	closing-nci	credit	-	-	45+link	bs-nci	credit	-	-	45
+ test/fixtures/jcci-2022/README.md view
@@ -0,0 +1,51 @@+# JCCI 2022 account-name coverage fixture++`source.tsv` is the research transcription of the Japan Chamber of Commerce and+Industry's 2022 Standard and Permitted Account List for levels 2 and 3. `A欄`+contains standard names and `B欄` contains permitted alternatives separated by+`|`. Parenthetical variants in the PDF are expanded to the concrete spellings+used by the parser test.++`source.tsv` keeps the six source-audit columns: level, division, A name, B+names, the pre-V-Land-2 EA mapping, and its audit status. `EXISTS`/`GAP` record+whether an exact constructor existed, `COLLAPSE` records an intentional+many-JCCI-accounts-to-one-EA mapping, and `AMBIGUOUS_LEGACY` records a modern+constructor colliding with a retained legacy alias. The last two columns are+mapping provenance, not fields transcribed from the PDF.++The `EA対応` column is a stale historical reference and is not the current+parser mapping. Land 4a gives the three level-2 A names `未収還付消費税`,+`未払固定資産税`, and `役員預り金` dedicated constructors.++`queries.tsv` freezes the adjudicated parser outcome for every distinct A/B+query after `normalizeTitle`: `right` for a unique constructor and `ambiguous`+for a deliberate candidate set. Its candidates describe the complete parser+contract: JCCI-derived aliases combined with pre-existing EA aliases. Therefore+an A name can remain ambiguous when the same spelling is also a B name, and+legacy constructors such as `Securities`, `InvestmentSecurities`, and+`Commutation` remain visible rather than being silently removed. Shared names+and generic gain/loss names are never resolved by first-match order.++The 21 frozen ambiguities are: `銀行預金`, `〇〇商店`, `貸付金`, `仮払金`,+`有価証券`, `投資有価証券`, `関係会社株式`, `借入金`, `未払金`, `仮受金`,+`営業収益`, `有価証券運用益`, `通信費`, `地代家賃`, `支払賃借料`,+`支払不動産賃借料`, `営業費用`, `有価証券運用損`, `為替差損益`,+`有価証券評価損益`, and `有価証券運用損益`. `〇〇商店` is a literal+counterparty placeholder in the source; real counterparty names do not become+aliases and must be mapped by the task context.++Coverage here is label-level parser coverage, not a claim that every JCCI A-row+has a distinct EA constructor. `COLLAPSE` rows deliberately merge some source+accounts, so an evaluation requiring those sub-ledger distinctions must declare+a coverage gap rather than treating the merged constructor as lossless.++Source:++- 日本商工会議所「商業簿記標準・許容勘定科目表」2022年版+  https://www.kentei.ne.jp/wp/wp-content/uploads/2021/12/2022_kamoku.pdf+  (accessed 2026-08-16; SHA-256+  `ad1691da158429dd5c4ec9a7721bb41ad2ecf55f9e6f27eb483b3722e0d0eb7e`)++The checked fixture is a transcription and mapping decision, not a modified+copy of the source PDF. `tools/gen-jcci-aliases.py` deterministically generates+the Haskell alias overlay from `queries.tsv`.
+ test/fixtures/jcci-2022/queries.tsv view
@@ -0,0 +1,317 @@+grade	division	source_columns	query	expected	candidates	source_standard_names+3	資産	A	現金	right	Cash	現金+3	資産	A	小口現金	right	PettyCash	小口現金+3	資産	A	当座預金	right	CurrentDeposits	当座預金+3	資産	A	当座預金○○銀行	right	CurrentDeposits	当座預金○○銀行+3	資産	A	普通預金	right	Deposits	普通預金+2|3	資産	B	銀行預金	ambiguous	Deposits|TimeDeposits|DepositsInSpecialAccounts	別段預金|定期預金|普通預金+3	資産	A	普通預金○○銀行	right	Deposits	普通預金○○銀行+3	資産	A	定期預金	right	TimeDeposits	定期預金+3	資産	A	定期預金○○銀行	right	TimeDeposits	定期預金○○銀行+3	資産	A	受取手形	right	NotesReceivable	受取手形+3	資産	A	売掛金	right	AccountsReceivable	売掛金+3	負債|資産	B	〇〇商店	ambiguous	AccountsReceivable|AccountsPayable	売掛金|買掛金+3	資産	A	クレジット売掛金	right	CreditCardReceivable	クレジット売掛金+3	資産	A	電子記録債権	right	ElectronicallyRecordedReceivable	電子記録債権+3	資産	A	貸倒引当金	right	AllowanceForDoubtfulAccounts	貸倒引当金+3	資産	A	繰越商品	right	MerchandiseInventory	繰越商品+3	資産	A|B	貸付金	ambiguous	NotesLoansReceivable|LoansReceivable	役員貸付金|従業員貸付金|手形貸付金|貸付金+3	資産	A	手形貸付金	right	NotesLoansReceivable	手形貸付金+3	資産	A	従業員貸付金	right	LoansReceivable	従業員貸付金+3	資産	A	役員貸付金	right	LoansReceivable	役員貸付金+3	資産	A|B	立替金	right	PaymentsOnBehalf	従業員立替金|立替金+3	資産	A	従業員立替金	right	PaymentsOnBehalf	従業員立替金+3	資産	A	前払金	right	AdvancesPaid	前払金+3	資産	B	前渡金	right	AdvancesPaid	前払金+2|3	資産	A|B	未収入金	right	OtherReceivables	未収入金|未収還付消費税+2|3	資産	B	未収金	right	OtherReceivables	未収入金|未収還付消費税+3	資産	A|B	仮払金	ambiguous	SuspensePayments|ConsumptionTaxPaid|PrepaidCorporateIncomeTaxes	仮払法人税等|仮払消費税|仮払金+3	資産	A	受取商品券	right	GiftCertificatesReceived	受取商品券+3	資産	A	差入保証金	right	SecurityDepositsPaid	差入保証金+3	資産	A	貯蔵品	right	SuppliesOnHand	貯蔵品+3	資産	A	仮払消費税	right	ConsumptionTaxPaid	仮払消費税+3	資産	A	仮払法人税等	right	PrepaidCorporateIncomeTaxes	仮払法人税等+3	資産	A	前払費用	right	PrepaidExpenses	前払費用+3	資産	B	前払保険料	right	PrepaidExpenses	前払費用+3	資産	A	未収収益	right	AccruedRevenue	未収収益+3	資産	B	未収家賃	right	AccruedRevenue	未収収益+3	資産	A	建物	right	Building	建物+3	資産	A	建物減価償却累計額	right	AccumulatedDepreciation	建物減価償却累計額+3	資産	B	減価償却累計額	right	AccumulatedDepreciation	備品減価償却累計額|建物減価償却累計額|車両運搬具減価償却累計額+3	資産	A	備品	right	Fixtures	備品+3	資産	A	備品減価償却累計額	right	AccumulatedDepreciation	備品減価償却累計額+3	資産	A	車両運搬具	right	Vehicle	車両運搬具+3	資産	B	車両	right	Vehicle	車両運搬具+3	資産	B	運搬具	right	Vehicle	車両運搬具+3	資産	A	車両運搬具減価償却累計額	right	AccumulatedDepreciation	車両運搬具減価償却累計額+3	資産	B	車両減価償却累計額	right	AccumulatedDepreciation	車両運搬具減価償却累計額+3	資産	A	土地	right	Land	土地+2	資産	A	契約資産	right	ContractAssets	契約資産+2	資産	A	短期貸付金	right	ShortTermLoansReceivable	短期貸付金+2	資産	A	未収還付法人税等	right	IncomeTaxesRefundReceivable	未収還付法人税等+2	資産	A	未収還付消費税	right	ConsumptionTaxRefundReceivable	未収還付消費税+2	資産	B	未収消費税	right	ConsumptionTaxRefundReceivable	未収還付消費税+2	資産	A	商品	right	Products	商品+2	資産	A	仕掛品	right	WorkInProcess	仕掛品+2	資産	A	繰延税金資産	right	DeferredTaxAssets	繰延税金資産+2	資産	A	リース資産	right	LeasedAssets	リース資産+2	資産	A	工具器具	right	ToolsAndInstruments	工具器具+2	資産	A	建設仮勘定	right	ConstructionInProgress	建設仮勘定+2	資産	B	建設仮	right	ConstructionInProgress	建設仮勘定+2	資産	B	建設前渡金	right	ConstructionInProgress	建設仮勘定+2	資産	B	建設仮払金	right	ConstructionInProgress	建設仮勘定+2	資産	A	のれん	right	Goodwill	のれん+2	資産	A	特許権	right	Patent	特許権+2	資産	A	ソフトウェア	right	Software	ソフトウェア+2	資産	A	ソフトウェア仮勘定	right	SoftwareInProgress	ソフトウェア仮勘定+2	資産	A	売買目的有価証券	right	TradingSecurities	売買目的有価証券+2	資産	B	有価証券	ambiguous	Securities|TradingSecurities	売買目的有価証券+2	資産	A	満期保有目的債券	right	HeldToMaturityBonds	満期保有目的債券+2	資産	B	投資有価証券	ambiguous	InvestmentSecurities|HeldToMaturityBonds|AvailableForSaleSecurities	その他有価証券|満期保有目的債券+2	資産	A	子会社株式	right	SubsidiaryStocks	子会社株式+2	資産	B	関係会社株式	ambiguous	SubsidiaryStocks|AffiliateStocks	子会社株式|関連会社株式+2	資産	A	関連会社株式	right	AffiliateStocks	関連会社株式+2	資産	A	その他有価証券	right	AvailableForSaleSecurities	その他有価証券+2	資産	A	長期前払費用	right	LongTermPrepaidExpenses	長期前払費用+2	資産	A	長期貸付金	right	LongTermLoansReceivable	長期貸付金+2	資産	A	不渡手形	right	DishonoredNotesReceivable	不渡手形+2	資産	A	前払年金費用	right	PrepaidPensionCost	前払年金費用+2	資産	A	退職給付に係る資産	right	NetDefinedBenefitAsset	退職給付に係る資産+2	資産	A	別段預金	right	DepositsInSpecialAccounts	別段預金+2	資産	A	機械装置	right	Machinery	機械装置+2	資産	B	機械	right	Machinery	機械装置+2	資産	A	構築物	right	Structures	構築物+2	資産	A	借地権	right	LeaseholdRights	借地権+2	資産	A	商標権	right	Trademark	商標権+2	資産	A	営業外受取手形	right	NonOperatingNotesReceivable	営業外受取手形+2	資産	A	営業外電子記録債権	right	NonOperatingElectronicallyRecordedReceivable	営業外電子記録債権+3	負債	A	支払手形	right	NotesPayable	支払手形+3	負債	A	買掛金	right	AccountsPayable	買掛金+3	負債	A	電子記録債務	right	ElectronicallyRecordedObligations	電子記録債務+2|3	負債	A|B	前受金	right	AdvancesReceived	前受金|契約負債+3	負債	A|B	借入金	ambiguous	LoansPayable|NotesLoansPayable|BankOverdraft	借入金|当座借越|役員借入金|手形借入金+3	負債	B	銀行借入金	right	LoansPayable	借入金+3	負債	A	役員借入金	right	LoansPayable	役員借入金+3	負債	A	手形借入金	right	NotesLoansPayable	手形借入金+3	負債	A	当座借越	right	BankOverdraft	当座借越+2|3	負債	A|B	未払金	ambiguous	OtherPayables|AccruedConsumptionTax	未払固定資産税|未払消費税|未払金+3	負債	A|B	仮受金	ambiguous	SuspenseReceipts|ConsumptionTaxReceived	仮受消費税|仮受金+3	負債	A	未払費用	right	AccruedExpenses	未払費用+3	負債	B	未払利息	right	AccruedExpenses	未払費用+3	負債	A	前受収益	right	UnearnedRevenue	前受収益+3	負債	B	前受地代	right	UnearnedRevenue	前受収益+2|3	負債	A|B	預り金	right	DepositsReceived	住民税預り金|役員預り金|従業員預り金|所得税預り金|社会保険料預り金|預り金+3	負債	A	従業員預り金	right	DepositsReceived	従業員預り金+3	負債	A	所得税預り金	right	DepositsReceived	所得税預り金+3	負債	A	住民税預り金	right	DepositsReceived	住民税預り金+3	負債	A	社会保険料預り金	right	DepositsReceived	社会保険料預り金+3	負債	A	仮受消費税	right	ConsumptionTaxReceived	仮受消費税+3	負債	A	未払消費税	right	AccruedConsumptionTax	未払消費税+3	負債	A	未払法人税等	right	AccruedCorporateIncomeTaxes	未払法人税等+3	負債	A	未払配当金	right	UnpaidDividends	未払配当金+3	負債	B	未払株主配当金	right	UnpaidDividends	未払配当金+2	負債	A	返金負債	right	RefundLiabilities	返金負債+2	負債	A	営業外支払手形	right	NonOperatingNotesPayable	営業外支払手形+2	負債	A	営業外電子記録債務	right	NonOperatingElectronicallyRecordedObligations	営業外電子記録債務+2	負債	A	短期借入金	right	ShortTermLoansPayable	短期借入金+2	負債	A	未払固定資産税	right	PropertyTaxPayable	未払固定資産税+2	負債	A	契約負債	right	AdvancesReceived	契約負債+2	負債	A	未払賞与	right	BonusesPayable	未払賞与+2	負債	B	未払役員賞与	right	BonusesPayable	未払賞与+2	負債	B	未払賞与金	right	BonusesPayable	未払賞与+2	負債	A	修繕引当金	right	AllowanceForRepairs	修繕引当金+2	負債	B	特別修繕引当金	right	AllowanceForRepairs	修繕引当金+2	負債	A	商品保証引当金	right	AllowanceForProductWarranties	商品保証引当金+2	負債	B	製品保証引当金	right	AllowanceForProductWarranties	商品保証引当金+2	負債	A	賞与引当金	right	AllowanceForBonuses	賞与引当金+2	負債	B	役員賞与引当金	right	AllowanceForBonuses	賞与引当金+2	負債	A	繰延税金負債	right	DeferredTaxLiabilities	繰延税金負債+2	負債	A	役員預り金	right	DepositsReceivedFromOfficers	役員預り金+2	負債	A	リース債務	right	LeaseObligations	リース債務+2	負債	A	預り保証金	right	GuaranteeDepositsReceived	預り保証金+2	負債	B	受入保証金	right	GuaranteeDepositsReceived	預り保証金+2	負債	A	退職給付引当金	right	AllowanceForRetirementBenefits	退職給付引当金+2	負債	A	長期借入金	right	LongTermLoansPayable	長期借入金+2	負債	A	長期未払金	right	LongTermOtherPayables	長期未払金+2	負債	A	退職給付に係る負債	right	NetDefinedBenefitLiability	退職給付に係る負債+3	純資産	A	資本金	right	CapitalStock	資本金+3	純資産	A	利益準備金	right	LegalRetainedEarnings	利益準備金+3	純資産	A	繰越利益剰余金	right	RetainedEarnings	繰越利益剰余金+2	純資産	A	株式申込証拠金	right	StockSubscriptionDeposits	株式申込証拠金+2	純資産	B	申込証拠金	right	StockSubscriptionDeposits	株式申込証拠金+2	純資産	B	新株式申込証拠金	right	StockSubscriptionDeposits	株式申込証拠金+2	純資産	A	資本準備金	right	LegalCapitalSurplus	資本準備金+2	純資産	B	株式払込剰余金	right	LegalCapitalSurplus	資本準備金+2	純資産	A	その他資本剰余金	right	OtherCapitalSurplus	その他資本剰余金+2	純資産	A	配当平均積立金	right	DividendEqualizationReserve	配当平均積立金+2	純資産	A	修繕積立金	right	RepairFundReserve	修繕積立金+2	純資産	A	新築積立金	right	ConstructionFundReserve	新築積立金+2	純資産	A	別途積立金	right	GeneralReserve	別途積立金+2	純資産	A	その他有価証券評価差額金	right	ValuationDifferenceOnOtherSecurities	その他有価証券評価差額金+2	純資産	A	非支配株主持分	right	NonControllingInterests	非支配株主持分+2	純資産	A	資本剰余金	right	CapitalSurplus	資本剰余金+2	純資産	A	利益剰余金	right	EarnedSurplus	利益剰余金+3	収益	A	売上	right	Sales	売上+3	収益	A	受取家賃	right	RentalIncome	受取家賃+3	収益	A	受取地代	right	LandRentReceived	受取地代+3	収益	A	受取手数料	right	ReceiptFee	受取手数料+3	収益	A	受取利息	right	InterestEarned	受取利息+3	収益	A	雑益	right	MiscellaneousIncome	雑益+3	収益	B	雑収入	right	MiscellaneousIncome	雑益+3	収益	B	雑収益	right	MiscellaneousIncome	雑益+3	収益	A	貸倒引当金戻入	right	ReversalOfAllowanceForDoubtfulAccounts	貸倒引当金戻入+3	収益	B	貸倒引当金戻入益	right	ReversalOfAllowanceForDoubtfulAccounts	貸倒引当金戻入+3	収益	A	償却債権取立益	right	RecoveryOfBadDebts	償却債権取立益+3	収益	A	固定資産売却益	right	GainOnSalesOfFixedAssets	固定資産売却益+3	収益	B	備品売却益	right	GainOnSalesOfFixedAssets	固定資産売却益+3	収益	B	土地売却益	right	GainOnSalesOfFixedAssets	固定資産売却益+3	収益	B	建物売却益	right	GainOnSalesOfFixedAssets	固定資産売却益+2	収益	A	役務収益	right	ServiceRevenue	役務収益+2	収益	A|B	営業収益	ambiguous	ServiceRevenue|OperatingRevenue	営業収益|役務収益+2	収益	A	有価証券売却益	right	GainOnSalesOfSecurities	有価証券売却益+2	収益	B	有価証券売買益	right	GainOnSalesOfSecurities	有価証券売却益+2	収益	B	有価証券運用益	ambiguous	GainOnSalesOfSecurities|GainOnValuationOfSecurities	有価証券売却益|有価証券評価益+2	収益	A	有価証券評価益	right	GainOnValuationOfSecurities	有価証券評価益+2	収益	A	受取配当金	right	DividendsReceived	受取配当金+2	収益	A	有価証券利息	right	InterestOnSecurities	有価証券利息+2	収益	B	受取社債利息	right	InterestOnSecurities	有価証券利息+2	収益	A	投資有価証券売却益	right	GainOnSalesOfInvestmentSecurities	投資有価証券売却益+2	収益	B	その他有価証券売却益	right	GainOnSalesOfInvestmentSecurities	投資有価証券売却益+2	収益	A	保険差益	right	InsuranceGain	保険差益+2	収益	A	負ののれん発生益	right	GainOnBargainPurchase	負ののれん発生益+2	収益	A	修繕引当金戻入	right	ReversalOfAllowanceForRepairs	修繕引当金戻入+2	収益	A	商品保証引当金戻入	right	ReversalOfAllowanceForProductWarranties	商品保証引当金戻入+2	収益	B	製品保証引当金戻入	right	ReversalOfAllowanceForProductWarranties	商品保証引当金戻入+2	収益	A	固定資産受贈益	right	GainOnDonationOfFixedAssets	固定資産受贈益+2	収益	A	国庫補助金受贈益	right	GainOnNationalSubsidies	国庫補助金受贈益+2	収益	A	工事負担金受贈益	right	GainOnConstructionGrants	工事負担金受贈益+2	収益	A	売上割戻	right	SalesRebates	売上割戻+3	費用	A	仕入	right	Purchases	仕入+3	費用	A	売上原価	right	SalesCost	売上原価+3	費用	A	発送費	right	DeliveryExpenses	発送費+3	費用	B	支払運賃	right	DeliveryExpenses	発送費+3	費用	B	発送運賃	right	DeliveryExpenses	発送費+3	費用	A	給料	right	WageExpenditure	給料+3	費用	B	給料手当	right	WageExpenditure	給料+3	費用	B	賃金給料	right	WageExpenditure	給料+3	費用	A	法定福利費	right	StatutoryWelfareExpenses	法定福利費+3	費用	B	社会保険料	right	StatutoryWelfareExpenses	法定福利費+3	費用	A	広告宣伝費	right	AdvertisingExpense	広告宣伝費+3	費用	B	広告費	right	AdvertisingExpense	広告宣伝費+3	費用	B	広告料	right	AdvertisingExpense	広告宣伝費+3	費用	B	宣伝費	right	AdvertisingExpense	広告宣伝費+3	費用	A	支払手数料	right	PaymentFees	支払手数料+3	費用	B	販売手数料	right	PaymentFees	支払手数料+3	費用	A	支払利息	right	InterestExpense	支払利息+3	費用	A	旅費交通費	right	BusinessTrip	旅費交通費+3	費用	B	旅費	right	BusinessTrip	旅費交通費+3	費用	B	交通費	right	BusinessTrip	旅費交通費+3	費用	A	貸倒引当金繰入	right	ProvisionForDoubtfulAccounts	貸倒引当金繰入+3	費用	B	貸倒引当金繰入額	right	ProvisionForDoubtfulAccounts	貸倒引当金繰入+3	費用	A	貸倒損失	right	BadDebtLoss	貸倒損失+3	費用	A	減価償却費	right	Depreciation	減価償却費+3	費用	B	建物減価償却費	right	Depreciation	減価償却費+3	費用	B	備品減価償却費	right	Depreciation	減価償却費+3	費用	A	通信費	ambiguous	CommunicationExpenses|Commutation	通信費+3	費用	A	消耗品費	right	SuppliesExpenses	消耗品費+3	費用	B	事務用消耗品費	right	SuppliesExpenses	消耗品費+3	費用	A	水道光熱費	right	UtilitiesExpense	水道光熱費+3	費用	B	光熱水費	right	UtilitiesExpense	水道光熱費+3	費用	A	支払家賃	right	RentExpense	支払家賃+3	費用	B	地代家賃	ambiguous	RentExpense|LandRentPaid	支払地代|支払家賃+3	費用	B	支払賃借料	ambiguous	RentExpense|LandRentPaid	支払地代|支払家賃+3	費用	B	支払不動産賃借料	ambiguous	RentExpense|LandRentPaid	支払地代|支払家賃+3	費用	A	支払地代	right	LandRentPaid	支払地代+3	費用	A	保険料	right	InsuranceExpense	保険料+3	費用	B	支払保険料	right	InsuranceExpense	保険料+3	費用	B	火災保険料	right	InsuranceExpense	保険料+3	費用	A	租税公課	right	TaxesExpense	租税公課+3	費用	B	公租公課	right	TaxesExpense	租税公課+3	費用	B	固定資産税	right	TaxesExpense	租税公課+3	費用	B	印紙税	right	TaxesExpense	租税公課+3	費用	A	修繕費	right	RepairsExpense	修繕費+3	費用	B	支払修繕料	right	RepairsExpense	修繕費+3	費用	B	修理費	right	RepairsExpense	修繕費+3	費用	A	雑費	right	MiscellaneousExpenses	雑費+3	費用	A	雑損	right	MiscellaneousLoss	雑損+3	費用	B	雑損失	right	MiscellaneousLoss	雑損+3	費用	A	固定資産売却損	right	LossOnSalesOfFixedAssets	固定資産売却損+3	費用	B	備品売却損	right	LossOnSalesOfFixedAssets	固定資産売却損+3	費用	B	建物売却損	right	LossOnSalesOfFixedAssets	固定資産売却損+3	費用	B	土地売却損	right	LossOnSalesOfFixedAssets	固定資産売却損+3	費用	A	保管費	right	StorageExpenses	保管費+3	費用	B	保管料	right	StorageExpenses	保管費+3	費用	B	倉庫料	right	StorageExpenses	保管費+3	費用	A	諸会費	right	MembershipFees	諸会費+3	費用	A	法人税、住民税及び事業税	right	CorporateIncomeTaxes	法人税、住民税及び事業税+3	費用	B	法人税等	right	CorporateIncomeTaxes	法人税、住民税及び事業税+2	費用	A	役務原価	right	CostOfServices	役務原価+2	費用	A|B	営業費用	ambiguous	CostOfServices|OperatingExpenses	営業費用|役務原価+2	費用	A	棚卸減耗損	right	InventoryShrinkageLoss	棚卸減耗損+2	費用	B	棚卸減耗費	right	InventoryShrinkageLoss	棚卸減耗損+2	費用	A	商品評価損	right	LossOnValuationOfMerchandise	商品評価損+2	費用	B	棚卸評価損	right	LossOnValuationOfMerchandise	商品評価損+2	費用	A	賞与	right	Bonuses	賞与+2	費用	B	役員賞与	right	Bonuses	賞与+2	費用	A	退職給付費用	right	RetirementBenefitExpenses	退職給付費用+2	費用	B	退職給付引当金繰入	right	RetirementBenefitExpenses	退職給付費用+2	費用	B	退職給付引当損	right	RetirementBenefitExpenses	退職給付費用+2	費用	A	修繕引当金繰入	right	ProvisionForRepairs	修繕引当金繰入+2	費用	B	特別修繕引当金繰入	right	ProvisionForRepairs	修繕引当金繰入+2	費用	A	賞与引当金繰入	right	ProvisionForBonuses	賞与引当金繰入+2	費用	B	役員賞与引当金繰入	right	ProvisionForBonuses	賞与引当金繰入+2	費用	A	商品保証引当金繰入	right	ProvisionForProductWarranties	商品保証引当金繰入+2	費用	B	製品保証引当金繰入	right	ProvisionForProductWarranties	商品保証引当金繰入+2	費用	A	研究開発費	right	ResearchAndDevelopmentExpenses	研究開発費+2	費用	A	のれん償却	right	AmortizationOfGoodwill	のれん償却+2	費用	A	ソフトウェア償却	right	AmortizationOfSoftware	ソフトウェア償却+2	費用	A	特許権償却	right	AmortizationOfPatents	特許権償却+2	費用	A	支払リース料	right	LeaseExpenses	支払リース料+2	費用	A	創立費	right	IncorporationExpenses	創立費+2	費用	A	株式交付費	right	StockIssuanceCosts	株式交付費+2	費用	A	開業費	right	BusinessCommencementExpenses	開業費+2	費用	A	開発費	right	DevelopmentExpenses	開発費+2	費用	A	手形売却損	right	LossOnSalesOfNotesReceivable	手形売却損+2	費用	A	電子記録債権売却損	right	LossOnSalesOfElectronicallyRecordedReceivables	電子記録債権売却損+2	費用	A	債権売却損	right	LossOnSalesOfReceivables	債権売却損+2	費用	A	有価証券売却損	right	LossOnSalesOfSecurities	有価証券売却損+2	費用	B	有価証券売買損	right	LossOnSalesOfSecurities	有価証券売却損+2	費用	B	有価証券運用損	ambiguous	LossOnSalesOfSecurities|LossOnValuationOfSecurities	有価証券売却損|有価証券評価損+2	費用	A	有価証券評価損	right	LossOnValuationOfSecurities	有価証券評価損+2	費用	A	投資有価証券売却損	right	LossOnSalesOfInvestmentSecurities	投資有価証券売却損+2	費用	B	その他有価証券売却損	right	LossOnSalesOfInvestmentSecurities	投資有価証券売却損+2	費用	A	火災損失	right	LossOnFire	火災損失+2	費用	B	災害損失	right	LossOnFire	火災損失+2	費用	A	固定資産除却損	right	LossOnRetirementOfFixedAssets	固定資産除却損+2	費用	B	固定資産廃棄損	right	LossOnRetirementOfFixedAssets	固定資産除却損+2	費用	B	備品除却損	right	LossOnRetirementOfFixedAssets	固定資産除却損+2	費用	B	建物除却損	right	LossOnRetirementOfFixedAssets	固定資産除却損+2	費用	B	除却損	right	LossOnRetirementOfFixedAssets	固定資産除却損+2	費用	A	固定資産圧縮損	right	LossOnReductionOfFixedAssets	固定資産圧縮損+2	費用	B	備品圧縮損	right	LossOnReductionOfFixedAssets	固定資産圧縮損+2	費用	B	建物圧縮損	right	LossOnReductionOfFixedAssets	固定資産圧縮損+2	費用	B	機械装置圧縮損	right	LossOnReductionOfFixedAssets	固定資産圧縮損+2	費用	A	追徴法人税等	right	AdditionalIncomeTaxesForPriorPeriods	追徴法人税等+2	費用	A	還付法人税等	right	RefundOfIncomeTaxes	還付法人税等+2	費用	A	仕入割戻	right	PurchaseRebates	仕入割戻+2	費用	A	福利厚生費	right	WelfareExpenses	福利厚生費+2	費用	A	保守費	right	MaintenanceExpenses	保守費+2	費用	B	維持費	right	MaintenanceExpenses	保守費+2	費用	B	支払メンテナンス料	right	MaintenanceExpenses	保守費+3	その他	A	現金過不足	right	CashOverShort	現金過不足+3	その他	A	損益	right	IncomeSummary	損益+2	その他	A	未決算	right	SuspenseAccount	未決算+2	その他	B	火災未決算	right	SuspenseAccount	未決算+2	その他	B	保険未決算	right	SuspenseAccount	未決算+2	その他	A	為替差損益	ambiguous	ForeignExchangeGains|ForeignExchangeLosses	為替差損益+2	その他	B	為替差損	right	ForeignExchangeLosses	為替差損益+2	その他	B	為替差益	right	ForeignExchangeGains	為替差損益+2	その他	A	有価証券評価損益	ambiguous	GainOnValuationOfSecurities|LossOnValuationOfSecurities	有価証券評価損益+2	その他	B	有価証券運用損益	ambiguous	GainOnValuationOfSecurities|LossOnValuationOfSecurities	有価証券評価損益+2	その他	A	保証債務見返	right	ContraAccountForGuaranteeObligations	保証債務見返+2	その他	A	保証債務	right	GuaranteeObligations	保証債務+2	その他	A	法人税等調整額	right	IncomeTaxesAdjustment	法人税等調整額+2	その他	A	支店	right	BranchCurrentAccount	支店+2	その他	A	本店	right	HeadOfficeCurrentAccount	本店+2	その他	A	非支配株主に帰属する当期純利益	right	NetIncomeAttributableToNCI	非支配株主に帰属する当期純利益+2	その他	A	非支配株主に帰属する当期純損失	right	NetLossAttributableToNCI	非支配株主に帰属する当期純損失
+ test/fixtures/jcci-2022/source.tsv view
@@ -0,0 +1,216 @@+級	区分	A欄	B欄	EA対応	status+3	資産	現金		Cash	EXISTS+3	資産	小口現金		PettyCash	EXISTS+3	資産	当座預金		CurrentDeposits	EXISTS+3	資産	当座預金○○銀行		当座預金	COLLAPSE+3	資産	普通預金	銀行預金	Deposits	EXISTS+3	資産	普通預金○○銀行		普通預金	COLLAPSE+3	資産	定期預金	銀行預金		GAP+3	資産	定期預金○○銀行		定期預金	COLLAPSE+3	資産	受取手形		NotesReceivable	EXISTS+3	資産	売掛金	〇〇商店	AccountsReceivable	EXISTS+3	資産	クレジット売掛金		CreditCardReceivable	EXISTS+3	資産	電子記録債権		ElectronicallyRecordedReceivable	EXISTS+3	資産	貸倒引当金		AllowanceForDoubtfulAccounts	EXISTS+3	資産	繰越商品		MerchandiseInventory	EXISTS+3	資産	貸付金			GAP+3	資産	手形貸付金	貸付金	NotesLoansReceivable	EXISTS+3	資産	従業員貸付金	貸付金	貸付金	COLLAPSE+3	資産	役員貸付金	貸付金	貸付金	COLLAPSE+3	資産	立替金		PaymentsOnBehalf	EXISTS+3	資産	従業員立替金	立替金	立替金	COLLAPSE+3	資産	前払金	前渡金	AdvancesPaid	EXISTS+3	資産	未収入金	未収金	OtherReceivables	EXISTS+3	資産	仮払金		SuspensePayments	EXISTS+3	資産	受取商品券			GAP+3	資産	差入保証金			GAP+3	資産	貯蔵品			GAP+3	資産	仮払消費税	仮払金	ConsumptionTaxPaid	EXISTS+3	資産	仮払法人税等	仮払金	PrepaidCorporateIncomeTaxes	EXISTS+3	資産	前払費用	前払保険料	PrepaidExpenses	EXISTS+3	資産	未収収益	未収家賃	AccruedRevenue	EXISTS+3	資産	建物		Building	EXISTS+3	資産	建物減価償却累計額	減価償却累計額	減価償却累計額	COLLAPSE+3	資産	備品		Fixtures	EXISTS+3	資産	備品減価償却累計額	減価償却累計額	減価償却累計額	COLLAPSE+3	資産	車両運搬具	車両|運搬具	Vehicle	EXISTS+3	資産	車両運搬具減価償却累計額	車両減価償却累計額|減価償却累計額	減価償却累計額	COLLAPSE+3	資産	土地		Land	EXISTS+2	資産	契約資産			GAP+2	資産	短期貸付金		ShortTermLoansReceivable	EXISTS+2	資産	未収還付法人税等			GAP+2	資産	未収還付消費税	未収消費税|未収入金|未収金	OtherReceivables	EXISTS(B)+2	資産	商品		Products	EXISTS+2	資産	仕掛品			GAP+2	資産	繰延税金資産			GAP+2	資産	リース資産			GAP+2	資産	工具器具			GAP+2	資産	建設仮勘定	建設仮|建設前渡金|建設仮払金		GAP+2	資産	のれん			GAP+2	資産	特許権		Patent	EXISTS+2	資産	ソフトウェア		Software	EXISTS+2	資産	ソフトウェア仮勘定			GAP+2	資産	売買目的有価証券	有価証券	Securities	EXISTS(B)+2	資産	満期保有目的債券	投資有価証券	InvestmentSecurities	EXISTS(B)+2	資産	子会社株式	関係会社株式	InvestmentInAssociate	EXISTS(B)+2	資産	関連会社株式	関係会社株式	InvestmentInAssociate	EXISTS(B)+2	資産	その他有価証券	投資有価証券	InvestmentSecurities	EXISTS(B)+2	資産	長期前払費用			GAP+2	資産	長期貸付金		LongTermLoansReceivable	EXISTS+2	資産	不渡手形			GAP+2	資産	前払年金費用			GAP+2	資産	退職給付に係る資産			GAP+2	資産	別段預金	銀行預金		GAP+2	資産	機械装置	機械	Machinery	EXISTS+2	資産	構築物			GAP+2	資産	借地権			GAP+2	資産	商標権		Trademark	EXISTS+2	資産	営業外受取手形			GAP+2	資産	営業外電子記録債権			GAP+3	負債	支払手形		NotesPayable	EXISTS+3	負債	買掛金	〇〇商店	AccountsPayable	EXISTS+3	負債	電子記録債務		ElectronicallyRecordedObligations	EXISTS+3	負債	前受金		AdvancesReceived	EXISTS+3	負債	借入金	銀行借入金	LoansPayable	EXISTS+3	負債	役員借入金	借入金	借入金	COLLAPSE+3	負債	手形借入金	借入金	NotesLoansPayable	EXISTS+3	負債	当座借越	借入金	BankOverdraft	EXISTS+3	負債	未払金		OtherPayables	EXISTS+3	負債	仮受金		SuspenseReceipts	EXISTS+3	負債	未払費用	未払利息	AccruedExpenses	EXISTS+3	負債	前受収益	前受地代	UnearnedRevenue	EXISTS+3	負債	預り金		DepositsReceived	EXISTS+3	負債	従業員預り金	預り金	預り金	COLLAPSE+3	負債	所得税預り金	預り金	預り金	COLLAPSE+3	負債	住民税預り金	預り金	預り金	COLLAPSE+3	負債	社会保険料預り金	預り金	預り金	COLLAPSE+3	負債	仮受消費税	仮受金	ConsumptionTaxReceived	EXISTS+3	負債	未払消費税	未払金	AccruedConsumptionTax	EXISTS+3	負債	未払法人税等		AccruedCorporateIncomeTaxes	EXISTS+3	負債	未払配当金	未払株主配当金	UnpaidDividends	EXISTS+2	負債	返金負債			GAP+2	負債	営業外支払手形			GAP+2	負債	営業外電子記録債務			GAP+2	負債	短期借入金		ShortTermLoansPayable	EXISTS+2	負債	未払固定資産税	未払金	OtherPayables	EXISTS(B)+2	負債	契約負債	前受金	AdvancesReceived	EXISTS(B)+2	負債	未払賞与	未払役員賞与|未払賞与金		GAP+2	負債	修繕引当金	特別修繕引当金		GAP+2	負債	商品保証引当金	製品保証引当金		GAP+2	負債	賞与引当金	役員賞与引当金		GAP+2	負債	繰延税金負債			GAP+2	負債	役員預り金	預り金	DepositsReceived	EXISTS(B)+2	負債	リース債務			GAP+2	負債	預り保証金	受入保証金		GAP+2	負債	退職給付引当金			GAP+2	負債	長期借入金		LongTermLoansPayable	EXISTS+2	負債	長期未払金			GAP+2	負債	退職給付に係る負債			GAP+3	純資産	資本金		CapitalStock	EXISTS+3	純資産	利益準備金		LegalRetainedEarnings	EXISTS+3	純資産	繰越利益剰余金		RetainedEarnings	EXISTS+2	純資産	株式申込証拠金	申込証拠金|新株式申込証拠金		GAP+2	純資産	資本準備金	株式払込剰余金		GAP+2	純資産	その他資本剰余金			GAP+2	純資産	配当平均積立金			GAP+2	純資産	修繕積立金			GAP+2	純資産	新築積立金			GAP+2	純資産	別途積立金			GAP+2	純資産	その他有価証券評価差額金			GAP+2	純資産	非支配株主持分			GAP+2	純資産	資本剰余金			GAP+2	純資産	利益剰余金			GAP+3	収益	売上		Sales	EXISTS+3	収益	受取家賃		RentalIncome	EXISTS+3	収益	受取地代			GAP+3	収益	受取手数料		ReceiptFee	EXISTS+3	収益	受取利息		InterestEarned	EXISTS+3	収益	雑益	雑収入|雑収益	MiscellaneousIncome	EXISTS+3	収益	貸倒引当金戻入	貸倒引当金戻入益	ReversalOfAllowanceForDoubtfulAccounts	EXISTS+3	収益	償却債権取立益		RecoveryOfBadDebts	EXISTS+3	収益	固定資産売却益	備品売却益|土地売却益|建物売却益	GainOnSalesOfFixedAssets	EXISTS+2	収益	役務収益	営業収益		GAP+2	収益	営業収益			GAP+2	収益	有価証券売却益	有価証券売買益|有価証券運用益		GAP+2	収益	有価証券評価益	有価証券運用益		GAP+2	収益	受取配当金			GAP+2	収益	有価証券利息	受取社債利息		GAP+2	収益	投資有価証券売却益	その他有価証券売却益		GAP+2	収益	保険差益			GAP+2	収益	負ののれん発生益			GAP+2	収益	修繕引当金戻入			GAP+2	収益	商品保証引当金戻入	製品保証引当金戻入		GAP+2	収益	固定資産受贈益			GAP+2	収益	国庫補助金受贈益			GAP+2	収益	工事負担金受贈益			GAP+2	収益	売上割戻			GAP+3	費用	仕入		Purchases	EXISTS+3	費用	売上原価		SalesCost	EXISTS+3	費用	発送費	支払運賃|発送運賃	DeliveryExpenses	EXISTS+3	費用	給料	給料手当|賃金給料	WageExpenditure	EXISTS+3	費用	法定福利費	社会保険料		GAP+3	費用	広告宣伝費	広告費|広告料|宣伝費	AdvertisingExpense	EXISTS+3	費用	支払手数料	販売手数料	PaymentFees	EXISTS+3	費用	支払利息		InterestExpense	EXISTS+3	費用	旅費交通費	旅費|交通費	BusinessTrip	EXISTS+3	費用	貸倒引当金繰入	貸倒引当金繰入額	ProvisionForDoubtfulAccounts	EXISTS+3	費用	貸倒損失		BadDebtLoss	EXISTS+3	費用	減価償却費	建物減価償却費|備品減価償却費	Depreciation	EXISTS+3	費用	通信費		CommunicationExpenses|Commutation	AMBIGUOUS_LEGACY+3	費用	消耗品費	事務用消耗品費	SuppliesExpenses	EXISTS+3	費用	水道光熱費	光熱水費	UtilitiesExpense	EXISTS+3	費用	支払家賃	地代家賃|支払賃借料|支払不動産賃借料	RentExpense	EXISTS+3	費用	支払地代	地代家賃|支払賃借料|支払不動産賃借料		GAP+3	費用	保険料	支払保険料|火災保険料		GAP+3	費用	租税公課	公租公課|固定資産税|印紙税	TaxesExpense	EXISTS+3	費用	修繕費	支払修繕料|修理費		GAP+3	費用	雑費		MiscellaneousExpenses	EXISTS+3	費用	雑損	雑損失	MiscellaneousLoss	EXISTS+3	費用	固定資産売却損	備品売却損|建物売却損|土地売却損	LossOnSalesOfFixedAssets	EXISTS+3	費用	保管費	保管料|倉庫料		GAP+3	費用	諸会費			GAP+3	費用	法人税、住民税及び事業税	法人税等	CorporateIncomeTaxes	EXISTS(B)+2	費用	役務原価	営業費用		GAP+2	費用	営業費用			GAP+2	費用	棚卸減耗損	棚卸減耗費		GAP+2	費用	商品評価損	棚卸評価損		GAP+2	費用	賞与	役員賞与		GAP+2	費用	退職給付費用	退職給付引当金繰入|退職給付引当損		GAP+2	費用	修繕引当金繰入	特別修繕引当金繰入		GAP+2	費用	賞与引当金繰入	役員賞与引当金繰入		GAP+2	費用	商品保証引当金繰入	製品保証引当金繰入		GAP+2	費用	研究開発費			GAP+2	費用	のれん償却			GAP+2	費用	ソフトウェア償却			GAP+2	費用	特許権償却			GAP+2	費用	支払リース料			GAP+2	費用	創立費			GAP+2	費用	株式交付費			GAP+2	費用	開業費			GAP+2	費用	開発費			GAP+2	費用	手形売却損		LossOnSalesOfNotesReceivable	EXISTS+2	費用	電子記録債権売却損			GAP+2	費用	債権売却損			GAP+2	費用	有価証券売却損	有価証券売買損|有価証券運用損		GAP+2	費用	有価証券評価損	有価証券運用損		GAP+2	費用	投資有価証券売却損	その他有価証券売却損		GAP+2	費用	火災損失	災害損失		GAP+2	費用	固定資産除却損	固定資産廃棄損|備品除却損|建物除却損|除却損		GAP+2	費用	固定資産圧縮損	備品圧縮損|建物圧縮損|機械装置圧縮損		GAP+2	費用	追徴法人税等			GAP+2	費用	還付法人税等			GAP+2	費用	仕入割戻			GAP+2	費用	福利厚生費			GAP+2	費用	保守費	維持費|支払メンテナンス料		GAP+3	その他	現金過不足		CashOverShort	EXISTS+3	その他	損益			GAP+2	その他	未決算	火災未決算|保険未決算		GAP+2	その他	為替差損益	為替差損|為替差益		GAP+2	その他	有価証券評価損益	有価証券運用損益		GAP+2	その他	保証債務見返			GAP+2	その他	保証債務			GAP+2	その他	法人税等調整額			GAP+2	その他	支店			GAP+2	その他	本店			GAP+2	その他	非支配株主に帰属する当期純利益			GAP+2	その他	非支配株主に帰属する当期純損失			GAP
+ test/fixtures/post-land2/README.md view
@@ -0,0 +1,9 @@+# post-land2 fixtures++`suggest.tsv` は **Land 2 (Definition 7 contra 改訂) 後の期待出力そのもの**。+Spec の `testLand2SuggestClosedDiff` が byte 一致を検査し, pre-land1 fixture との+差分が contra 2 科目の description 変更で説明できることを併せて検査する。++注意: header 行は Land 1 の golden 形式 (`# pre-land1 ...; commit 2d91646...`) を+共有している (Spec の `goldenHeader`/`goldenCommit` と byte 一致させるため)。+「pre-land1」は **format の名前**であり, 内容は Land 2 時点 (ab6043f 以降) の出力。
+ test/fixtures/post-land2/suggest.tsv view
@@ -0,0 +1,969 @@+# pre-land1 suggestAccounts over corpus (query, total matches, top-10 titles); commit 2d9164642f2862725c653e496976770f6e2c7d6f+"Communication");	1	CommunicationExpenses+'AccountsPayable'	1	ReserveDepositPayable+'AccumulatedDepreciation'	1	ReserveForDepreciation+'AllowanceForDoubtfulAccounts'	1	ReversalOfAllowanceForDoubtfulAccounts+'CommunicationExpenses'	1	Commutation+'Commutation'	1	CommunicationExpenses+'DepositsReceived')	1	DepositPayable+'Depreciation'	1	AmortizationExpense+'MerchandiseInventory'	1	Products+'PaymentFees')	1	ReceiptFee+'Products'	1	MerchandiseInventory+'ReceiptFee'	1	PaymentFees+'ReserveForDepreciation'	1	AccumulatedDepreciation+(3	1	MerchandiseInventory+(also	1	CommunicationExpenses+(appropriated)	1	LegalRetainedEarnings+(contra):	2	AllowanceForDoubtfulAccounts,AccumulatedDepreciation+(isContra).	1	AccumulatedDepreciation+(isContra);	1	AllowanceForDoubtfulAccounts+(net)	1	AllowanceForDoubtfulAccounts+(the	1	ReversalOfAllowanceForDoubtfulAccounts+(unpaid)	2	AccruedConsumptionTax,AccruedCorporateIncomeTaxes+(クレジット売掛金)	1	CreditCardReceivable+(ソフトウェア)	1	Software+(仕入)	1	Purchases+(仕入\/売上\/繰越商品)	1	Products+(付加価値。SNA\/マクロ系)	1	ValueAdded+(仮受消費税)	1	ConsumptionTaxReceived+(仮受金)	1	SuspenseReceipts+(仮払法人税等)	1	PrepaidCorporateIncomeTaxes+(仮払消費税)	1	ConsumptionTaxPaid+(仮払金)	1	SuspensePayments+(借入金)	1	LoansPayable+(備品)	1	Fixtures+(償却債権取立益)	1	RecoveryOfBadDebts+(分記法)	1	MerchandiseInventory+(利益準備金)	1	LegalRetainedEarnings+(前受収益),	1	UnearnedRevenue+(前受金)	1	AdvancesReceived+(前払費用),	1	PrepaidExpenses+(前払金)	1	AdvancesPaid+(受入預金	1	DepositPayable+(受取利息)	1	InterestEarned+(受取家賃)	1	RentalIncome+(受取手形)	1	NotesReceivable+(受取手数料。支払側は	1	ReceiptFee+(商品)。分記法用。3	1	Products+(商標権)	1	Trademark+(固定資産売却損)	1	LossOnSalesOfFixedAssets+(固定資産売却益)	1	GainOnSalesOfFixedAssets+(国債利息収入)	1	NationalBondInterestEarned+(国庫納付金収入。SNA\/マクロ系)	1	CentralBankPaymentIncome+(国庫納付金支出。SNA\/マクロ系)	1	CentralBankPaymentExpense+(土地)	1	Land+(売上)	1	Sales+(売上原価)	1	SalesCost+(売上総利益	1	GrossProfit+(売掛金)	1	AccountsReceivable+(小口現金)	1	PettyCash+(広告宣伝費)	1	AdvertisingExpense+(建物)	1	Building+(当座借越)	1	BankOverdraft+(当座預金)	1	CurrentDeposits+(当期純利益	1	NetIncome+(当期純損失	1	NetLoss+(手形借入金)	1	NotesLoansPayable+(手形売却損)	1	LossOnSalesOfNotesReceivable+(手形貸付金)	1	NotesLoansReceivable+(投資有価証券)	1	InvestmentSecurities+(持分法による投資利益).	1	EquityInEarningsOfInvestee+(持分法適用投資勘定).	1	InvestmentInAssociate+(支払利息)	1	InterestExpense+(支払家賃)	1	RentExpense+(支払手形)	1	NotesPayable+(支払手数料),	1	PaymentFees+(政府サービス。SNA\/マクロ系)	1	GovernmentService+(旅費交通費)	1	BusinessTrip+(旧	1	ReserveDepositPayable+(普通預金)	1	Deposits+(有価証券)	1	Securities+(未収入金)	1	OtherReceivables+(未収収益),	1	AccruedRevenue+(未払法人税等)	1	AccruedCorporateIncomeTaxes+(未払消費税)	1	AccruedConsumptionTax+(未払費用),	1	AccruedExpenses+(未払配当金)	1	UnpaidDividends+(未払金)	1	OtherPayables+(株式投資)	1	StockInvestment+(機械装置)	1	Machinery+(水道光熱費)	1	UtilitiesExpense+(法人税等)	1	CorporateIncomeTaxes+(消耗品費)	1	SuppliesExpenses+(消費支出。SNA\/マクロ系)	1	ConsumptionExpenditure+(減価償却引当金	1	ReserveForDepreciation+(減価償却累計額)	2	ReserveForDepreciation,AccumulatedDepreciation+(減価償却累計額),	1	AccumulatedDepreciation+(減価償却費)	2	Depreciation,AmortizationExpense+(準備預金,	2	ReserveDepositReceivable,ReserveDepositPayable+(為替換算調整勘定;	1	CumulativeTranslationAdjustment+(無形固定資産償却費	1	AmortizationExpense+(特許権)	1	Patent+(現金)	1	Cash+(現金過不足),	1	CashOverShort+(発行銀行券。SNA\/マクロ系)	1	CentralBankNotePayable+(発送費)	1	DeliveryExpenses+(短期借入金)	1	ShortTermLoansPayable+(短期国債)	1	ShortTermNationalBonds+(短期国債,	1	ShortTermNationalBondsPayable+(短期貸付金)	1	ShortTermLoansReceivable+(租税公課)	1	TaxesExpense+(租税収入。SNA\/マクロ系)	1	TaxesRevenue+(立替金)	1	PaymentsOnBehalf+(経常利益	1	OrdinaryProfit+(経過勘定)	4	PrepaidExpenses,AccruedRevenue,UnearnedRevenue,AccruedExpenses+(給料)	1	WageExpenditure+(繰越利益剰余金)	1	RetainedEarnings+(繰越商品).	1	MerchandiseInventory+(補助金収入。SNA\/マクロ系)	1	SubsidyIncome+(補助金支出。SNA\/マクロ系)	1	SubsidyExpense+(設備投資)	1	EquipmentInvestment+(評価勘定)	2	AllowanceForDoubtfulAccounts,AccumulatedDepreciation+(買掛金)	1	AccountsPayable+(貸倒引当金),	1	AllowanceForDoubtfulAccounts+(貸倒引当金戻入).	1	ReversalOfAllowanceForDoubtfulAccounts+(貸倒引当金繰入)	1	ProvisionForDoubtfulAccounts+(貸倒損失)	1	BadDebtLoss+(賃金収入。SNA\/マクロ系)	1	WageEarned+(資本金)	1	CapitalStock+(車両運搬具)	1	Vehicle+(通信費	2	Commutation,CommunicationExpenses+(通信費).	1	CommunicationExpenses+(金)	1	Gold+(長期借入金)	1	LongTermLoansPayable+(長期国債)	1	LongTermNationalBonds+(長期国債,	1	LongTermNationalBondsPayable+(長期貸付金)	1	LongTermLoansReceivable+(間接法),	1	AccumulatedDepreciation+(関係会社株式).	1	InvestmentInAssociate+(雑損)	1	MiscellaneousLoss+(雑益)	1	MiscellaneousIncome+(雑費)	1	MiscellaneousExpenses+(電子記録債務)	1	ElectronicallyRecordedObligations+(電子記録債権)	1	ElectronicallyRecordedReceivable+(預り金)	1	DepositsReceived+(預金利息収入)	1	DepositInterestEarned+/	22	Products,ReserveDepositReceivable,GovernmentService,ReserveForDepreciation,DepositPayable,ReserveDepositPayable,CentralBankNotePayable,ConsumptionExpenditure,SubsidyExpense,CentralBankPaymentExpense+Accounts	6	AccountsReceivable,ReserveDepositPayable,AccountsPayable,AllowanceForDoubtfulAccounts,ProvisionForDoubtfulAccounts,ReversalOfAllowanceForDoubtfulAccounts+Accounts payable	16	ReserveDepositPayable,AccountsPayable,AccountsReceivable,LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,DepositPayable,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,CentralBankNotePayable+Accounts receivable	15	AccountsReceivable,AllowanceForDoubtfulAccounts,LongTermLoansReceivable,ShortTermLoansReceivable,ReserveDepositReceivable,ReserveDepositPayable,NotesReceivable,ElectronicallyRecordedReceivable,CreditCardReceivable,NotesLoansReceivable+AccountsPayable	2	ReserveDepositPayable,AccountsPayable+AccountsReceivable	1	AccountsReceivable+Accrued	4	AccruedRevenue,AccruedExpenses,AccruedConsumptionTax,AccruedCorporateIncomeTaxes+Accrued (unpaid) consumption tax	11	AccruedConsumptionTax,AccruedCorporateIncomeTaxes,ConsumptionTaxPaid,ConsumptionTaxReceived,TaxesExpense,ConsumptionExpenditure,TaxesRevenue,AccruedRevenue,PrepaidCorporateIncomeTaxes,AccruedExpenses+Accrued (unpaid) corporate income taxes	15	AccruedCorporateIncomeTaxes,PrepaidCorporateIncomeTaxes,CorporateIncomeTaxes,AccruedConsumptionTax,TaxesExpense,NetIncome,SubsidyIncome,RentalIncome,WageEarned,TaxesRevenue+Accrued expenses	10	AccruedExpenses,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedRevenue,AccruedConsumptionTax,AccruedCorporateIncomeTaxes,CommunicationExpenses+Accrued revenue	24	AccruedRevenue,ValueAdded,SubsidyIncome,NationalBondInterestEarned,DepositInterestEarned,GrossProfit,OrdinaryProfit,InterestEarned,ReceiptFee,RentalIncome+AccruedConsumptionTax	1	AccruedConsumptionTax+AccruedCorporateIncomeTaxes	1	AccruedCorporateIncomeTaxes+AccruedExpenses	1	AccruedExpenses+AccruedRevenue	1	AccruedRevenue+Accumulated	2	ReserveForDepreciation,AccumulatedDepreciation+Accumulated depreciation	4	ReserveForDepreciation,AccumulatedDepreciation,Depreciation,AmortizationExpense+AccumulatedDepreciation	2	ReserveForDepreciation,AccumulatedDepreciation+Advances	2	AdvancesPaid,AdvancesReceived+Advances paid	9	AdvancesPaid,PrepaidExpenses,ConsumptionTaxPaid,PrepaidCorporateIncomeTaxes,AdvancesReceived,AccruedConsumptionTax,AccruedCorporateIncomeTaxes,UnpaidDividends,PaymentFees+Advances received	5	AdvancesReceived,DepositPayable,AdvancesPaid,DepositsReceived,ConsumptionTaxReceived+AdvancesPaid	1	AdvancesPaid+AdvancesReceived	1	AdvancesReceived+Advertising	1	AdvertisingExpense+AdvertisingExpense	1	AdvertisingExpense+Allowance	2	AllowanceForDoubtfulAccounts,ReversalOfAllowanceForDoubtfulAccounts+Allowance for doubtful accounts	11	AllowanceForDoubtfulAccounts,ReversalOfAllowanceForDoubtfulAccounts,ProvisionForDoubtfulAccounts,AccountsReceivable,ReserveForDepreciation,ReserveDepositPayable,AmortizationExpense,MerchandiseInventory,AccountsPayable,AccumulatedDepreciation+AllowanceForDoubtfulAccounts	2	AllowanceForDoubtfulAccounts,ReversalOfAllowanceForDoubtfulAccounts+Amortization	1	AmortizationExpense+Amortization expense for intangibles	28	AmortizationExpense,CommunicationExpenses,ReserveForDepreciation,Depreciation,SalesCost,BusinessTrip,Commutation,UtilitiesExpense,RentExpense,AdvertisingExpense+AmortizationExpense	1	AmortizationExpense+Asset	44	Cash,Deposits,CurrentDeposits,Securities,InvestmentSecurities,InvestmentInAssociate,LongTermNationalBonds,ShortTermNationalBonds,Products,Machinery+Asset:	40	Cash,Deposits,CurrentDeposits,Securities,InvestmentSecurities,InvestmentInAssociate,LongTermNationalBonds,ShortTermNationalBonds,Products,Machinery+B\/S	1	AllowanceForDoubtfulAccounts+Bad	2	BadDebtLoss,RecoveryOfBadDebts+Bad debt loss	7	BadDebtLoss,RecoveryOfBadDebts,NetLoss,CashOverShort,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,MiscellaneousLoss+BadDebtLoss	1	BadDebtLoss+Bank	4	CentralBankNotePayable,CentralBankPaymentExpense,CentralBankPaymentIncome,BankOverdraft+Bank overdraft	4	BankOverdraft,CentralBankNotePayable,CentralBankPaymentExpense,CentralBankPaymentIncome+BankOverdraft	1	BankOverdraft+Building	1	Building+BusinessTrip	1	BusinessTrip+Capital	1	CapitalStock+Capital stock	2	CapitalStock,StockInvestment+CapitalStock	1	CapitalStock+Carrying	1	InvestmentInAssociate+Cash	3	Cash,PettyCash,CashOverShort+Cash over and short	17	CashOverShort,Cash,ShortTermNationalBonds,Products,Machinery,ShortTermLoansReceivable,GovernmentService,ShortTermLoansPayable,ShortTermNationalBondsPayable,BusinessTrip+CashOverShort	1	CashOverShort+Central	3	CentralBankNotePayable,CentralBankPaymentExpense,CentralBankPaymentIncome+Central bank notes	9	CentralBankNotePayable,CentralBankPaymentExpense,CentralBankPaymentIncome,NotesReceivable,NotesLoansReceivable,NotesPayable,NotesLoansPayable,BankOverdraft,LossOnSalesOfNotesReceivable+Central bank payment to treasury	13	CentralBankPaymentExpense,CentralBankPaymentIncome,CentralBankNotePayable,Products,StockInvestment,CapitalStock,ReceiptFee,MerchandiseInventory,PaymentsOnBehalf,SuspensePayments+CentralBankNotePayable	1	CentralBankNotePayable+CentralBankPaymentExpense	1	CentralBankPaymentExpense+CentralBankPaymentIncome	1	CentralBankPaymentIncome+Communication	2	Commutation,CommunicationExpenses+Communication expenses	7	Commutation,CommunicationExpenses,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedExpenses+CommunicationExpenses	2	Commutation,CommunicationExpenses+Commutation	2	Commutation,CommunicationExpenses+Consumption	4	ConsumptionExpenditure,ConsumptionTaxPaid,ConsumptionTaxReceived,AccruedConsumptionTax+Consumption expenditure	6	ConsumptionExpenditure,WageExpenditure,SubsidyExpense,ConsumptionTaxPaid,ConsumptionTaxReceived,AccruedConsumptionTax+Consumption tax paid	13	ConsumptionTaxPaid,AccruedConsumptionTax,PrepaidCorporateIncomeTaxes,ConsumptionTaxReceived,AccruedCorporateIncomeTaxes,TaxesExpense,ConsumptionExpenditure,TaxesRevenue,AdvancesPaid,PrepaidExpenses+Consumption tax received	12	ConsumptionTaxReceived,ConsumptionTaxPaid,AccruedConsumptionTax,DepositPayable,TaxesExpense,ConsumptionExpenditure,TaxesRevenue,PrepaidCorporateIncomeTaxes,AdvancesReceived,DepositsReceived+ConsumptionExpenditure	1	ConsumptionExpenditure+ConsumptionTaxPaid	1	ConsumptionTaxPaid+ConsumptionTaxReceived	1	ConsumptionTaxReceived+Corporate	3	PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes+Corporate income taxes	12	PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes,TaxesExpense,NetIncome,SubsidyIncome,RentalIncome,WageEarned,TaxesRevenue,CentralBankPaymentIncome+CorporateIncomeTaxes	3	PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes+Cost	9	SalesCost,ProvisionForDoubtfulAccounts,BadDebtLoss,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,PaymentFees,MiscellaneousLoss,CorporateIncomeTaxes,CommunicationExpenses+Cost of sales	18	SalesCost,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,PaymentFees,CommunicationExpenses,GainOnSalesOfFixedAssets,GrossProfit,OrdinaryProfit,Sales,EquityInEarningsOfInvestee+Cost:	8	ProvisionForDoubtfulAccounts,BadDebtLoss,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,PaymentFees,MiscellaneousLoss,CorporateIncomeTaxes,CommunicationExpenses+Credit	4	CreditCardReceivable,AllowanceForDoubtfulAccounts,AccumulatedDepreciation,ReversalOfAllowanceForDoubtfulAccounts+Credit card receivable	13	CreditCardReceivable,AllowanceForDoubtfulAccounts,LongTermLoansReceivable,AccountsReceivable,ShortTermLoansReceivable,ReserveDepositReceivable,NotesReceivable,ElectronicallyRecordedReceivable,NotesLoansReceivable,OtherReceivables+CreditCardReceivable	1	CreditCardReceivable+Cumulative	1	CumulativeTranslationAdjustment+Cumulative translation adjustment	1	CumulativeTranslationAdjustment+CumulativeTranslationAdjustment	1	CumulativeTranslationAdjustment+Current	1	CurrentDeposits+Current deposits	6	CurrentDeposits,Deposits,ReserveDepositReceivable,DepositPayable,ReserveDepositPayable,DepositsReceived+CurrentDeposits	1	CurrentDeposits+Delivery	1	DeliveryExpenses+DeliveryExpenses	1	DeliveryExpenses+Deposit	7	Deposits,CurrentDeposits,ReserveDepositReceivable,DepositPayable,ReserveDepositPayable,DepositInterestEarned,DepositsReceived+Deposit interest earned	12	DepositInterestEarned,NationalBondInterestEarned,InterestEarned,Deposits,CurrentDeposits,ReserveDepositReceivable,DepositPayable,ReserveDepositPayable,InterestExpense,WageEarned+DepositInterestEarned	1	DepositInterestEarned+DepositPayable	2	DepositPayable,ReserveDepositPayable+Deposits	6	Deposits,CurrentDeposits,ReserveDepositReceivable,DepositPayable,ReserveDepositPayable,DepositsReceived+Deposits accepted	6	DepositPayable,Deposits,CurrentDeposits,ReserveDepositReceivable,ReserveDepositPayable,DepositsReceived+Deposits received	8	DepositPayable,DepositsReceived,Deposits,CurrentDeposits,ReserveDepositReceivable,ReserveDepositPayable,AdvancesReceived,ConsumptionTaxReceived+DepositsReceived	2	DepositPayable,DepositsReceived+Depreciation	4	ReserveForDepreciation,Depreciation,AmortizationExpense,AccumulatedDepreciation+Electronically	2	ElectronicallyRecordedReceivable,ElectronicallyRecordedObligations+Electronically recorded monetary claims	2	ElectronicallyRecordedReceivable,ElectronicallyRecordedObligations+Electronically recorded monetary obligations	2	ElectronicallyRecordedObligations,ElectronicallyRecordedReceivable+ElectronicallyRecordedObligations	1	ElectronicallyRecordedObligations+ElectronicallyRecordedReceivable	1	ElectronicallyRecordedReceivable+Equipment	3	Machinery,EquipmentInvestment,Fixtures+Equipment investment	6	EquipmentInvestment,InvestmentSecurities,InvestmentInAssociate,Machinery,StockInvestment,Fixtures+EquipmentInvestment	1	EquipmentInvestment+Equity	6	InvestmentInAssociate,CapitalStock,RetainedEarnings,EquityInEarningsOfInvestee,LegalRetainedEarnings,CumulativeTranslationAdjustment+Equity in earnings of investee	44	EquityInEarningsOfInvestee,RetainedEarnings,LegalRetainedEarnings,InvestmentInAssociate,OrdinaryProfit,CommunicationExpenses,GainOnSalesOfFixedAssets,ReversalOfAllowanceForDoubtfulAccounts,Deposits,InvestmentSecurities+Equity:	4	CapitalStock,RetainedEarnings,LegalRetainedEarnings,CumulativeTranslationAdjustment+EquityInEarningsOfInvestee	1	EquityInEarningsOfInvestee+Expense	22	Depreciation,AmortizationExpense,SalesCost,BusinessTrip,Commutation,UtilitiesExpense,RentExpense,AdvertisingExpense,DeliveryExpenses,SuppliesExpenses+Expense:	19	Depreciation,AmortizationExpense,SalesCost,BusinessTrip,Commutation,UtilitiesExpense,RentExpense,AdvertisingExpense,DeliveryExpenses,SuppliesExpenses+Explicitly	1	CommunicationExpenses+Fixtures	1	Fixtures+Fixtures and equipment	9	Fixtures,Machinery,Products,EquipmentInvestment,BusinessTrip,MerchandiseInventory,Land,CashOverShort,AllowanceForDoubtfulAccounts+For	8	ReserveForDepreciation,AmortizationExpense,MerchandiseInventory,AllowanceForDoubtfulAccounts,AccumulatedDepreciation,ProvisionForDoubtfulAccounts,CommunicationExpenses,ReversalOfAllowanceForDoubtfulAccounts+Gain	1	GainOnSalesOfFixedAssets+Gain on sales of fixed assets	39	GainOnSalesOfFixedAssets,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,SalesCost,MerchandiseInventory,AccumulatedDepreciation,CommunicationExpenses,LongTermNationalBonds,ShortTermNationalBonds,LongTermLoansReceivable+GainOnSalesOfFixedAssets	1	GainOnSalesOfFixedAssets+Gold	1	Gold+Government	1	GovernmentService+Government service	1	GovernmentService+GovernmentService	1	GovernmentService+Gross	1	GrossProfit+Gross profit	2	GrossProfit,OrdinaryProfit+GrossProfit	1	GrossProfit+Hat\/Not	1	AllowanceForDoubtfulAccounts+Home	2	AllowanceForDoubtfulAccounts,AccumulatedDepreciation+Interest	4	InterestExpense,NationalBondInterestEarned,DepositInterestEarned,InterestEarned+Interest earned	6	NationalBondInterestEarned,DepositInterestEarned,InterestEarned,InterestExpense,WageEarned,UnearnedRevenue+Interest expense	25	InterestExpense,Depreciation,AmortizationExpense,SalesCost,BusinessTrip,Commutation,UtilitiesExpense,RentExpense,AdvertisingExpense,DeliveryExpenses+InterestEarned	3	NationalBondInterestEarned,DepositInterestEarned,InterestEarned+InterestExpense	1	InterestExpense+Investment	4	InvestmentSecurities,InvestmentInAssociate,StockInvestment,EquipmentInvestment+Investment in associate	35	InvestmentInAssociate,InvestmentSecurities,StockInvestment,EquipmentInvestment,Deposits,Products,Machinery,Building,RetainedEarnings,AmortizationExpense+Investment securities	5	InvestmentSecurities,Securities,InvestmentInAssociate,StockInvestment,EquipmentInvestment+InvestmentInAssociate	1	InvestmentInAssociate+InvestmentSecurities	1	InvestmentSecurities+Land	1	Land+Legal	1	LegalRetainedEarnings+Legal (appropriated) retained earnings reserve	8	LegalRetainedEarnings,RetainedEarnings,AccumulatedDepreciation,ReserveDepositReceivable,ReserveForDepreciation,ReserveDepositPayable,EquityInEarningsOfInvestee,CommunicationExpenses+LegalRetainedEarnings	1	LegalRetainedEarnings+Liability:	24	LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,ReserveForDepreciation,DepositPayable,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,ReserveDepositPayable,CentralBankNotePayable,AccountsPayable+Loans	7	LongTermLoansReceivable,ShortTermLoansReceivable,LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,NotesLoansReceivable,NotesLoansPayable+Loans payable	15	LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,NotesLoansPayable,LongTermLoansReceivable,ShortTermLoansReceivable,DepositPayable,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,ReserveDepositPayable+Loans payable on notes	40	NotesLoansPayable,LongTermLoansPayable,NotesLoansReceivable,LongTermLoansReceivable,ShortTermLoansPayable,LoansPayable,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,CentralBankNotePayable,NotesPayable+Loans receivable on notes	40	NotesLoansReceivable,LongTermLoansReceivable,NotesLoansPayable,LossOnSalesOfNotesReceivable,ShortTermLoansReceivable,LongTermLoansPayable,NotesReceivable,ElectronicallyRecordedReceivable,AllowanceForDoubtfulAccounts,LongTermNationalBonds+LoansPayable	4	LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,NotesLoansPayable+Long-term	4	LongTermNationalBonds,LongTermLoansReceivable,LongTermLoansPayable,LongTermNationalBondsPayable+Long-term loans payable	16	LongTermLoansPayable,LongTermLoansReceivable,ShortTermLoansPayable,LoansPayable,LongTermNationalBondsPayable,NotesLoansPayable,LongTermNationalBonds,ShortTermLoansReceivable,DepositPayable,ShortTermNationalBondsPayable+Long-term loans receivable	17	LongTermLoansReceivable,ShortTermLoansReceivable,LongTermLoansPayable,NotesLoansReceivable,LongTermNationalBonds,AccountsReceivable,ReserveDepositReceivable,ShortTermLoansPayable,LoansPayable,LongTermNationalBondsPayable+Long-term national bonds	7	LongTermNationalBonds,LongTermNationalBondsPayable,ShortTermNationalBonds,ShortTermNationalBondsPayable,LongTermLoansReceivable,LongTermLoansPayable,NationalBondInterestEarned+Long-term national bonds payable	16	LongTermNationalBondsPayable,LongTermNationalBonds,ShortTermNationalBondsPayable,ShortTermNationalBonds,LongTermLoansPayable,LongTermLoansReceivable,ShortTermLoansPayable,LoansPayable,DepositPayable,ReserveDepositPayable+LongTermLoansPayable	1	LongTermLoansPayable+LongTermLoansReceivable	1	LongTermLoansReceivable+LongTermNationalBonds	2	LongTermNationalBonds,LongTermNationalBondsPayable+LongTermNationalBondsPayable	1	LongTermNationalBondsPayable+Loss	6	NetLoss,CashOverShort,BadDebtLoss,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,MiscellaneousLoss+Loss on sales of fixed assets	43	LossOnSalesOfFixedAssets,GainOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,SalesCost,MerchandiseInventory,AccumulatedDepreciation,CommunicationExpenses,LongTermNationalBonds,ShortTermNationalBonds,LongTermLoansReceivable+Loss on sales of notes receivable	51	LossOnSalesOfNotesReceivable,LossOnSalesOfFixedAssets,NotesLoansReceivable,GainOnSalesOfFixedAssets,LongTermLoansReceivable,SalesCost,NotesReceivable,ElectronicallyRecordedReceivable,MerchandiseInventory,NotesLoansPayable+LossOnSalesOfFixedAssets	1	LossOnSalesOfFixedAssets+LossOnSalesOfNotesReceivable	1	LossOnSalesOfNotesReceivable+Machinery	1	Machinery+Machinery and equipment	9	Machinery,Fixtures,Products,EquipmentInvestment,BusinessTrip,MerchandiseInventory,Land,CashOverShort,AllowanceForDoubtfulAccounts+Merchandise	2	Products,MerchandiseInventory+Merchandise inventory	2	Products,MerchandiseInventory+MerchandiseInventory	2	Products,MerchandiseInventory+Miscellaneous	4	MiscellaneousExpenses,CashOverShort,MiscellaneousLoss,MiscellaneousIncome+Miscellaneous income	12	CashOverShort,MiscellaneousIncome,MiscellaneousExpenses,NetIncome,SubsidyIncome,RentalIncome,WageEarned,CentralBankPaymentIncome,PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes+Miscellaneous loss	8	CashOverShort,MiscellaneousLoss,MiscellaneousExpenses,NetLoss,BadDebtLoss,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,MiscellaneousIncome+MiscellaneousExpenses	1	MiscellaneousExpenses+MiscellaneousIncome	2	CashOverShort,MiscellaneousIncome+MiscellaneousIncome\/MiscellaneousLoss	1	CashOverShort+MiscellaneousLoss	2	CashOverShort,MiscellaneousLoss+National	5	LongTermNationalBonds,ShortTermNationalBonds,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,NationalBondInterestEarned+National bond interest earned	10	NationalBondInterestEarned,LongTermNationalBonds,ShortTermNationalBonds,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,DepositInterestEarned,InterestEarned,InterestExpense,WageEarned,UnearnedRevenue+NationalBondInterestEarned	1	NationalBondInterestEarned+Net	5	NetIncome,NetLoss,ElectronicallyRecordedReceivable,ElectronicallyRecordedObligations,AllowanceForDoubtfulAccounts+Net income	14	NetIncome,SubsidyIncome,RentalIncome,WageEarned,CentralBankPaymentIncome,NetLoss,ElectronicallyRecordedReceivable,PrepaidCorporateIncomeTaxes,CashOverShort,ElectronicallyRecordedObligations+Net loss	10	NetLoss,NetIncome,ElectronicallyRecordedReceivable,CashOverShort,ElectronicallyRecordedObligations,AllowanceForDoubtfulAccounts,BadDebtLoss,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,MiscellaneousLoss+NetIncome	1	NetIncome+NetLoss	1	NetLoss+Notes	6	CentralBankNotePayable,NotesReceivable,NotesLoansReceivable,NotesPayable,NotesLoansPayable,LossOnSalesOfNotesReceivable+Notes payable	15	CentralBankNotePayable,NotesPayable,NotesLoansPayable,LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,DepositPayable,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,ReserveDepositPayable+Notes receivable	14	NotesReceivable,NotesLoansReceivable,LossOnSalesOfNotesReceivable,LongTermLoansReceivable,AccountsReceivable,ShortTermLoansReceivable,ReserveDepositReceivable,CentralBankNotePayable,ElectronicallyRecordedReceivable,CreditCardReceivable+NotesLoansPayable	1	NotesLoansPayable+NotesLoansReceivable	1	NotesLoansReceivable+NotesPayable	1	NotesPayable+NotesReceivable	2	NotesReceivable,LossOnSalesOfNotesReceivable+OCI/資本の部の項目)	1	CumulativeTranslationAdjustment+Ordinary	1	OrdinaryProfit+Ordinary profit	2	OrdinaryProfit,GrossProfit+OrdinaryProfit	1	OrdinaryProfit+Other	2	OtherReceivables,OtherPayables+Other payables	2	OtherPayables,OtherReceivables+Other receivables	3	OtherReceivables,OtherPayables,AllowanceForDoubtfulAccounts+OtherPayables	1	OtherPayables+OtherReceivables	1	OtherReceivables+Patent	1	Patent+Payment	6	CentralBankPaymentExpense,ReceiptFee,CentralBankPaymentIncome,PaymentsOnBehalf,SuspensePayments,PaymentFees+Payment fees / fees paid	32	PaymentFees,ReceiptFee,CentralBankPaymentExpense,CentralBankPaymentIncome,Products,ReserveDepositReceivable,GovernmentService,ReserveForDepreciation,DepositPayable,ReserveDepositPayable+PaymentFees	2	ReceiptFee,PaymentFees+Payments	2	PaymentsOnBehalf,SuspensePayments+Payments made on behalf	31	PaymentsOnBehalf,LongTermNationalBonds,ShortTermNationalBonds,LongTermLoansReceivable,LongTermLoansPayable,ReserveForDepreciation,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,Depreciation,AmortizationExpense+PaymentsOnBehalf	1	PaymentsOnBehalf+Petty	1	PettyCash+Petty cash	3	PettyCash,Cash,CashOverShort+PettyCash	1	PettyCash+Prepaid	2	PrepaidExpenses,PrepaidCorporateIncomeTaxes+Prepaid corporate income taxes	13	PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes,TaxesExpense,NetIncome,SubsidyIncome,RentalIncome,WageEarned,TaxesRevenue,CentralBankPaymentIncome+Prepaid expenses	8	PrepaidExpenses,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidCorporateIncomeTaxes,AccruedExpenses,CommunicationExpenses+PrepaidCorporateIncomeTaxes	1	PrepaidCorporateIncomeTaxes+PrepaidExpenses	1	PrepaidExpenses+Products	2	Products,MerchandiseInventory+Provision	1	ProvisionForDoubtfulAccounts+Provision for doubtful accounts	11	ProvisionForDoubtfulAccounts,AllowanceForDoubtfulAccounts,ReversalOfAllowanceForDoubtfulAccounts,AccountsReceivable,ReserveForDepreciation,ReserveDepositPayable,AmortizationExpense,MerchandiseInventory,AccountsPayable,AccumulatedDepreciation+ProvisionForDoubtfulAccounts	1	ProvisionForDoubtfulAccounts+Purchases	2	Purchases,MerchandiseInventory+Purchases\/Sales\/MerchandiseInventory).	1	MerchandiseInventory+Real	1	Building+Real estate	1	Building+Receipt	3	ReceiptFee,SuspenseReceipts,PaymentFees+Receipt fee	3	ReceiptFee,PaymentFees,SuspenseReceipts+ReceiptFee	2	ReceiptFee,PaymentFees+Recognized	1	EquityInEarningsOfInvestee+Recovery	1	RecoveryOfBadDebts+Recovery of bad debts written off	13	RecoveryOfBadDebts,LossOnSalesOfFixedAssets,GainOnSalesOfFixedAssets,SalesCost,GrossProfit,OrdinaryProfit,EquityInEarningsOfInvestee,Software,BadDebtLoss,LossOnSalesOfNotesReceivable+RecoveryOfBadDebts	1	RecoveryOfBadDebts+Rent	3	CurrentDeposits,RentExpense,RentalIncome+RentExpense	1	RentExpense+Rental	1	RentalIncome+Rental income	10	RentalIncome,NetIncome,SubsidyIncome,WageEarned,CentralBankPaymentIncome,PrepaidCorporateIncomeTaxes,CashOverShort,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes,MiscellaneousIncome+RentalIncome	1	RentalIncome+Reserve	5	ReserveDepositReceivable,ReserveForDepreciation,ReserveDepositPayable,AccumulatedDepreciation,LegalRetainedEarnings+Reserve deposits, asset side	47	ReserveDepositReceivable,ReserveDepositPayable,AccumulatedDepreciation,AllowanceForDoubtfulAccounts,Cash,Deposits,CurrentDeposits,Securities,InvestmentSecurities,InvestmentInAssociate+Reserve deposits, liability side	28	ReserveDepositPayable,ReserveDepositReceivable,ReserveForDepreciation,AccumulatedDepreciation,LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,DepositPayable,LongTermNationalBondsPayable,ShortTermNationalBondsPayable+Reserve for depreciation	12	ReserveForDepreciation,AccumulatedDepreciation,AmortizationExpense,ReserveDepositReceivable,ReserveDepositPayable,Depreciation,MerchandiseInventory,AllowanceForDoubtfulAccounts,LegalRetainedEarnings,ProvisionForDoubtfulAccounts+ReserveDepositPayable	1	ReserveDepositPayable+ReserveDepositReceivable	1	ReserveDepositReceivable+ReserveForDepreciation	2	ReserveForDepreciation,AccumulatedDepreciation+Retained	4	RetainedEarnings,AccumulatedDepreciation,LegalRetainedEarnings,CommunicationExpenses+Retained earnings	5	RetainedEarnings,LegalRetainedEarnings,EquityInEarningsOfInvestee,AccumulatedDepreciation,CommunicationExpenses+RetainedEarnings	2	RetainedEarnings,LegalRetainedEarnings+Revenue	21	ValueAdded,SubsidyIncome,NationalBondInterestEarned,DepositInterestEarned,GrossProfit,OrdinaryProfit,InterestEarned,ReceiptFee,RentalIncome,WageEarned+Revenue:	19	ValueAdded,SubsidyIncome,NationalBondInterestEarned,DepositInterestEarned,GrossProfit,OrdinaryProfit,InterestEarned,ReceiptFee,RentalIncome,WageEarned+Reversal	1	ReversalOfAllowanceForDoubtfulAccounts+Reversal of allowance for doubtful accounts	21	ReversalOfAllowanceForDoubtfulAccounts,AllowanceForDoubtfulAccounts,ProvisionForDoubtfulAccounts,CommunicationExpenses,AccountsReceivable,ReserveForDepreciation,ReserveDepositPayable,AmortizationExpense,SalesCost,GrossProfit+ReversalOfAllowanceForDoubtfulAccounts	1	ReversalOfAllowanceForDoubtfulAccounts+SNA\/macro-accounting	1	AccumulatedDepreciation+SNA\/マクロ系の旧称。簿記の間接法には	1	ReserveForDepreciation+Sales	6	SalesCost,Sales,MerchandiseInventory,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,GainOnSalesOfFixedAssets+SalesCost	1	SalesCost+Savings	1	Deposits+Savings deposits	6	Deposits,CurrentDeposits,ReserveDepositReceivable,DepositPayable,ReserveDepositPayable,DepositsReceived+Securities	2	Securities,InvestmentSecurities+Short-term	4	ShortTermNationalBonds,ShortTermLoansReceivable,ShortTermLoansPayable,ShortTermNationalBondsPayable+Short-term loans payable	16	ShortTermLoansPayable,ShortTermLoansReceivable,LongTermLoansPayable,LoansPayable,ShortTermNationalBondsPayable,NotesLoansPayable,ShortTermNationalBonds,LongTermLoansReceivable,DepositPayable,LongTermNationalBondsPayable+Short-term loans receivable	17	ShortTermLoansReceivable,LongTermLoansReceivable,ShortTermLoansPayable,NotesLoansReceivable,ShortTermNationalBonds,AccountsReceivable,ReserveDepositReceivable,LongTermLoansPayable,LoansPayable,ShortTermNationalBondsPayable+Short-term national bonds	7	ShortTermNationalBonds,ShortTermNationalBondsPayable,LongTermNationalBonds,LongTermNationalBondsPayable,ShortTermLoansReceivable,ShortTermLoansPayable,NationalBondInterestEarned+Short-term national bonds payable	16	ShortTermNationalBondsPayable,ShortTermNationalBonds,LongTermNationalBondsPayable,LongTermNationalBonds,ShortTermLoansPayable,ShortTermLoansReceivable,LongTermLoansPayable,LoansPayable,DepositPayable,ReserveDepositPayable+ShortTermLoansPayable	1	ShortTermLoansPayable+ShortTermLoansReceivable	1	ShortTermLoansReceivable+ShortTermNationalBonds	2	ShortTermNationalBonds,ShortTermNationalBondsPayable+ShortTermNationalBondsPayable	1	ShortTermNationalBondsPayable+Software	1	Software+Stock	2	StockInvestment,CapitalStock+Stock investment	5	StockInvestment,InvestmentSecurities,InvestmentInAssociate,EquipmentInvestment,CapitalStock+StockInvestment	1	StockInvestment+Subsidy	2	SubsidyExpense,SubsidyIncome+Subsidy expenditure	4	SubsidyExpense,WageExpenditure,ConsumptionExpenditure,SubsidyIncome+Subsidy income	11	SubsidyIncome,SubsidyExpense,NetIncome,RentalIncome,WageEarned,CentralBankPaymentIncome,PrepaidCorporateIncomeTaxes,CashOverShort,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes+SubsidyExpense	1	SubsidyExpense+SubsidyIncome	1	SubsidyIncome+Supplies	1	SuppliesExpenses+SuppliesExpenses	1	SuppliesExpenses+Suspense	3	SuspensePayments,CashOverShort,SuspenseReceipts+Suspense payments	4	SuspensePayments,PaymentsOnBehalf,CashOverShort,SuspenseReceipts+Suspense receipts	3	SuspenseReceipts,SuspensePayments,CashOverShort+SuspensePayments	1	SuspensePayments+SuspenseReceipts	1	SuspenseReceipts+Tax	8	TaxesExpense,TaxesRevenue,ConsumptionTaxPaid,PrepaidCorporateIncomeTaxes,ConsumptionTaxReceived,AccruedConsumptionTax,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes+Tax revenue	28	TaxesRevenue,TaxesExpense,ValueAdded,SubsidyIncome,NationalBondInterestEarned,DepositInterestEarned,GrossProfit,OrdinaryProfit,InterestEarned,ReceiptFee+Taxes	5	TaxesExpense,TaxesRevenue,PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes+TaxesExpense	1	TaxesExpense+TaxesRevenue	1	TaxesRevenue+This	1	AccumulatedDepreciation+Trademark	1	Trademark+Travel	1	BusinessTrip+Travel and transportation	8	BusinessTrip,Products,Machinery,MerchandiseInventory,Land,Fixtures,CashOverShort,AllowanceForDoubtfulAccounts+Unearned	1	UnearnedRevenue+Unearned revenue	21	UnearnedRevenue,ValueAdded,SubsidyIncome,NationalBondInterestEarned,DepositInterestEarned,GrossProfit,OrdinaryProfit,InterestEarned,ReceiptFee,RentalIncome+UnearnedRevenue	1	UnearnedRevenue+Unpaid	3	AccruedConsumptionTax,AccruedCorporateIncomeTaxes,UnpaidDividends+Unpaid dividends	3	UnpaidDividends,AccruedConsumptionTax,AccruedCorporateIncomeTaxes+UnpaidDividends	1	UnpaidDividends+Use	5	MiscellaneousExpenses,MerchandiseInventory,AllowanceForDoubtfulAccounts,AccumulatedDepreciation,ReversalOfAllowanceForDoubtfulAccounts+Utilities	1	UtilitiesExpense+UtilitiesExpense	1	UtilitiesExpense+Value	2	ValueAdded,AllowanceForDoubtfulAccounts+Value added	2	ValueAdded,AllowanceForDoubtfulAccounts+ValueAdded	1	ValueAdded+Vehicle	1	Vehicle+Vehicles	1	Vehicle+Wage	2	WageExpenditure,WageEarned+Wage income	11	WageEarned,WageExpenditure,NetIncome,SubsidyIncome,RentalIncome,CentralBankPaymentIncome,PrepaidCorporateIncomeTaxes,CashOverShort,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes+WageEarned	1	WageEarned+WageExpenditure	1	WageExpenditure+Wages	1	WageExpenditure+Write	1	AllowanceForDoubtfulAccounts+a	108	Cash,Deposits,CurrentDeposits,Securities,InvestmentSecurities,InvestmentInAssociate,LongTermNationalBonds,ShortTermNationalBonds,Products,Machinery+accepted	1	DepositPayable+account	13	AccountsReceivable,ReserveDepositPayable,MerchandiseInventory,PrepaidExpenses,AccruedRevenue,CashOverShort,AccountsPayable,UnearnedRevenue,AccruedExpenses,AllowanceForDoubtfulAccounts+accounts	6	AccountsReceivable,ReserveDepositPayable,AccountsPayable,AllowanceForDoubtfulAccounts,ProvisionForDoubtfulAccounts,ReversalOfAllowanceForDoubtfulAccounts+accounts payable	16	ReserveDepositPayable,AccountsPayable,AccountsReceivable,LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,DepositPayable,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,CentralBankNotePayable+accounts receivable	15	AccountsReceivable,AllowanceForDoubtfulAccounts,LongTermLoansReceivable,ShortTermLoansReceivable,ReserveDepositReceivable,ReserveDepositPayable,NotesReceivable,ElectronicallyRecordedReceivable,CreditCardReceivable,NotesLoansReceivable+accountspayable	2	ReserveDepositPayable,AccountsPayable+accountsreceivable	1	AccountsReceivable+accrual	4	PrepaidExpenses,AccruedRevenue,UnearnedRevenue,AccruedExpenses+accrued (unpaid) consumption tax	11	AccruedConsumptionTax,AccruedCorporateIncomeTaxes,ConsumptionTaxPaid,ConsumptionTaxReceived,TaxesExpense,ConsumptionExpenditure,TaxesRevenue,AccruedRevenue,PrepaidCorporateIncomeTaxes,AccruedExpenses+accrued (unpaid) corporate income taxes	15	AccruedCorporateIncomeTaxes,PrepaidCorporateIncomeTaxes,CorporateIncomeTaxes,AccruedConsumptionTax,TaxesExpense,NetIncome,SubsidyIncome,RentalIncome,WageEarned,TaxesRevenue+accrued expenses	10	AccruedExpenses,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedRevenue,AccruedConsumptionTax,AccruedCorporateIncomeTaxes,CommunicationExpenses+accrued revenue	24	AccruedRevenue,ValueAdded,SubsidyIncome,NationalBondInterestEarned,DepositInterestEarned,GrossProfit,OrdinaryProfit,InterestEarned,ReceiptFee,RentalIncome+accruedconsumptiontax	1	AccruedConsumptionTax+accruedcorporateincometaxes	1	AccruedCorporateIncomeTaxes+accruedexpenses	1	AccruedExpenses+accruedrevenue	1	AccruedRevenue+accumulated	2	ReserveForDepreciation,AccumulatedDepreciation+accumulated depreciation	4	ReserveForDepreciation,AccumulatedDepreciation,Depreciation,AmortizationExpense+accumulateddepreciation	2	ReserveForDepreciation,AccumulatedDepreciation+added	1	ValueAdded+adjustment	1	CumulativeTranslationAdjustment+advances paid	9	AdvancesPaid,PrepaidExpenses,ConsumptionTaxPaid,PrepaidCorporateIncomeTaxes,AdvancesReceived,AccruedConsumptionTax,AccruedCorporateIncomeTaxes,UnpaidDividends,PaymentFees+advances received	5	AdvancesReceived,DepositPayable,AdvancesPaid,DepositsReceived,ConsumptionTaxReceived+advancespaid	1	AdvancesPaid+advancesreceived	1	AdvancesReceived+advertising	1	AdvertisingExpense+advertisingexpense	1	AdvertisingExpense+allowance	2	AllowanceForDoubtfulAccounts,ReversalOfAllowanceForDoubtfulAccounts+allowance for doubtful accounts	11	AllowanceForDoubtfulAccounts,ReversalOfAllowanceForDoubtfulAccounts,ProvisionForDoubtfulAccounts,AccountsReceivable,ReserveForDepreciation,ReserveDepositPayable,AmortizationExpense,MerchandiseInventory,AccountsPayable,AccumulatedDepreciation+allowancefordoubtfulaccounts	2	AllowanceForDoubtfulAccounts,ReversalOfAllowanceForDoubtfulAccounts+amortization expense for intangibles	28	AmortizationExpense,CommunicationExpenses,ReserveForDepreciation,Depreciation,SalesCost,BusinessTrip,Commutation,UtilitiesExpense,RentExpense,AdvertisingExpense+amortizationexpense	1	AmortizationExpense+amount	1	InvestmentInAssociate+and	8	Products,Machinery,BusinessTrip,MerchandiseInventory,Land,Fixtures,CashOverShort,AllowanceForDoubtfulAccounts+as	48	Cash,Deposits,CurrentDeposits,Securities,InvestmentSecurities,InvestmentInAssociate,LongTermNationalBonds,ShortTermNationalBonds,Products,Machinery+asset	44	Cash,Deposits,CurrentDeposits,Securities,InvestmentSecurities,InvestmentInAssociate,LongTermNationalBonds,ShortTermNationalBonds,Products,Machinery+assets	3	AccumulatedDepreciation,LossOnSalesOfFixedAssets,GainOnSalesOfFixedAssets+assets.	1	AccumulatedDepreciation+associate	1	InvestmentInAssociate+at	25	InvestmentInAssociate,LongTermNationalBonds,ShortTermNationalBonds,Building,ReserveForDepreciation,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,Depreciation,AmortizationExpense,BusinessTrip+backward	1	CommunicationExpenses+bad	2	BadDebtLoss,RecoveryOfBadDebts+bad debt loss	7	BadDebtLoss,RecoveryOfBadDebts,NetLoss,CashOverShort,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,MiscellaneousLoss+baddebtloss	1	BadDebtLoss+balance	3	AllowanceForDoubtfulAccounts,AccumulatedDepreciation,ReversalOfAllowanceForDoubtfulAccounts+bank	4	CentralBankNotePayable,CentralBankPaymentExpense,CentralBankPaymentIncome,BankOverdraft+bank overdraft	4	BankOverdraft,CentralBankNotePayable,CentralBankPaymentExpense,CentralBankPaymentIncome+bankoverdraft	1	BankOverdraft+because	2	AllowanceForDoubtfulAccounts,AccumulatedDepreciation+behalf	1	PaymentsOnBehalf+bond	5	LongTermNationalBonds,ShortTermNationalBonds,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,NationalBondInterestEarned+bonds	4	LongTermNationalBonds,ShortTermNationalBonds,LongTermNationalBondsPayable,ShortTermNationalBondsPayable+bookkeeping	1	AccumulatedDepreciation+building	1	Building+businesstrip	1	BusinessTrip+by	1	ReversalOfAllowanceForDoubtfulAccounts+canonical	1	AccumulatedDepreciation+capital stock	2	CapitalStock,StockInvestment+capitalstock	1	CapitalStock+card	1	CreditCardReceivable+cash	3	Cash,PettyCash,CashOverShort+cash over and short	17	CashOverShort,Cash,ShortTermNationalBonds,Products,Machinery,ShortTermLoansReceivable,GovernmentService,ShortTermLoansPayable,ShortTermNationalBondsPayable,BusinessTrip+cashovershort	1	CashOverShort+central bank notes	9	CentralBankNotePayable,CentralBankPaymentExpense,CentralBankPaymentIncome,NotesReceivable,NotesLoansReceivable,NotesPayable,NotesLoansPayable,BankOverdraft,LossOnSalesOfNotesReceivable+central bank payment to treasury	13	CentralBankPaymentExpense,CentralBankPaymentIncome,CentralBankNotePayable,Products,StockInvestment,CapitalStock,ReceiptFee,MerchandiseInventory,PaymentsOnBehalf,SuspensePayments+centralbanknotepayable	1	CentralBankNotePayable+centralbankpaymentexpense	1	CentralBankPaymentExpense+centralbankpaymentincome	1	CentralBankPaymentIncome+claims	1	ElectronicallyRecordedReceivable+cleared	1	CashOverShort+closing	1	CashOverShort+communication	2	Commutation,CommunicationExpenses+communication expenses	7	Commutation,CommunicationExpenses,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedExpenses+communicationexpenses	2	Commutation,CommunicationExpenses+commutation	2	Commutation,CommunicationExpenses+compatibility.	1	CommunicationExpenses+consumption	4	ConsumptionExpenditure,ConsumptionTaxPaid,ConsumptionTaxReceived,AccruedConsumptionTax+consumption expenditure	6	ConsumptionExpenditure,WageExpenditure,SubsidyExpense,ConsumptionTaxPaid,ConsumptionTaxReceived,AccruedConsumptionTax+consumption tax paid	13	ConsumptionTaxPaid,AccruedConsumptionTax,PrepaidCorporateIncomeTaxes,ConsumptionTaxReceived,AccruedCorporateIncomeTaxes,TaxesExpense,ConsumptionExpenditure,TaxesRevenue,AdvancesPaid,PrepaidExpenses+consumption tax received	12	ConsumptionTaxReceived,ConsumptionTaxPaid,AccruedConsumptionTax,DepositPayable,TaxesExpense,ConsumptionExpenditure,TaxesRevenue,PrepaidCorporateIncomeTaxes,AdvancesReceived,DepositsReceived+consumptionexpenditure	1	ConsumptionExpenditure+consumptiontaxpaid	1	ConsumptionTaxPaid+consumptiontaxreceived	1	ConsumptionTaxReceived+contra	2	AllowanceForDoubtfulAccounts,AccumulatedDepreciation+corporate	3	PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes+corporate income taxes	12	PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes,TaxesExpense,NetIncome,SubsidyIncome,RentalIncome,WageEarned,TaxesRevenue,CentralBankPaymentIncome+corporateincometaxes	3	PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes+cost of sales	18	SalesCost,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,PaymentFees,CommunicationExpenses,GainOnSalesOfFixedAssets,GrossProfit,OrdinaryProfit,Sales,EquityInEarningsOfInvestee+counterpart	3	PaymentFees,CommunicationExpenses,ReversalOfAllowanceForDoubtfulAccounts+credit card receivable	13	CreditCardReceivable,AllowanceForDoubtfulAccounts,LongTermLoansReceivable,AccountsReceivable,ShortTermLoansReceivable,ReserveDepositReceivable,NotesReceivable,ElectronicallyRecordedReceivable,NotesLoansReceivable,OtherReceivables+credit-balance	2	AllowanceForDoubtfulAccounts,AccumulatedDepreciation+creditcardreceivable	1	CreditCardReceivable+cumulative translation adjustment	1	CumulativeTranslationAdjustment+cumulativetranslationadjustment	1	CumulativeTranslationAdjustment+current deposits	6	CurrentDeposits,Deposits,ReserveDepositReceivable,DepositPayable,ReserveDepositPayable,DepositsReceived+currentdeposits	1	CurrentDeposits+debit	1	PaymentFees+debt	2	BadDebtLoss,RecoveryOfBadDebts+debts	1	RecoveryOfBadDebts+deducted	2	AllowanceForDoubtfulAccounts,AccumulatedDepreciation+deduction	1	AllowanceForDoubtfulAccounts+deferral	4	PrepaidExpenses,AccruedRevenue,UnearnedRevenue,AccruedExpenses+delivery	1	DeliveryExpenses+deliveryexpenses	1	DeliveryExpenses+deposit interest earned	12	DepositInterestEarned,NationalBondInterestEarned,InterestEarned,Deposits,CurrentDeposits,ReserveDepositReceivable,DepositPayable,ReserveDepositPayable,InterestExpense,WageEarned+depositinterestearned	1	DepositInterestEarned+depositpayable	2	DepositPayable,ReserveDepositPayable+deposits	6	Deposits,CurrentDeposits,ReserveDepositReceivable,DepositPayable,ReserveDepositPayable,DepositsReceived+deposits accepted	6	DepositPayable,Deposits,CurrentDeposits,ReserveDepositReceivable,ReserveDepositPayable,DepositsReceived+deposits received	8	DepositPayable,DepositsReceived,Deposits,CurrentDeposits,ReserveDepositReceivable,ReserveDepositPayable,AdvancesReceived,ConsumptionTaxReceived+deposits,	2	ReserveDepositReceivable,ReserveDepositPayable+depositsreceived	2	DepositPayable,DepositsReceived+depreciable	1	AccumulatedDepreciation+depreciation	4	ReserveForDepreciation,Depreciation,AmortizationExpense,AccumulatedDepreciation+depreciation;	1	AccumulatedDepreciation+dividends	1	UnpaidDividends+doubtful	3	AllowanceForDoubtfulAccounts,ProvisionForDoubtfulAccounts,ReversalOfAllowanceForDoubtfulAccounts+earned	5	NationalBondInterestEarned,DepositInterestEarned,InterestEarned,WageEarned,UnearnedRevenue+earnings	3	RetainedEarnings,EquityInEarningsOfInvestee,LegalRetainedEarnings+electronically recorded monetary claims	2	ElectronicallyRecordedReceivable,ElectronicallyRecordedObligations+electronically recorded monetary obligations	2	ElectronicallyRecordedObligations,ElectronicallyRecordedReceivable+electronicallyrecordedobligations	1	ElectronicallyRecordedObligations+electronicallyrecordedreceivable	1	ElectronicallyRecordedReceivable+equipment	3	Machinery,EquipmentInvestment,Fixtures+equipment investment	6	EquipmentInvestment,InvestmentSecurities,InvestmentInAssociate,Machinery,StockInvestment,Fixtures+equipmentinvestment	1	EquipmentInvestment+equity	6	InvestmentInAssociate,CapitalStock,RetainedEarnings,EquityInEarningsOfInvestee,LegalRetainedEarnings,CumulativeTranslationAdjustment+equity in earnings of investee	44	EquityInEarningsOfInvestee,RetainedEarnings,LegalRetainedEarnings,InvestmentInAssociate,OrdinaryProfit,CommunicationExpenses,GainOnSalesOfFixedAssets,ReversalOfAllowanceForDoubtfulAccounts,Deposits,InvestmentSecurities+equityinearningsofinvestee	1	EquityInEarningsOfInvestee+estate	1	Building+estimated	1	ReversalOfAllowanceForDoubtfulAccounts+examples	1	ReserveDepositPayable+excess	1	ReversalOfAllowanceForDoubtfulAccounts+existing	2	AccumulatedDepreciation,ReversalOfAllowanceForDoubtfulAccounts+expenditure	3	WageExpenditure,ConsumptionExpenditure,SubsidyExpense+expense	22	Depreciation,AmortizationExpense,SalesCost,BusinessTrip,Commutation,UtilitiesExpense,RentExpense,AdvertisingExpense,DeliveryExpenses,SuppliesExpenses+expenses	7	Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedExpenses,CommunicationExpenses+fee	2	ReceiptFee,PaymentFees+fees	2	ReceiptFee,PaymentFees+fixed	2	LossOnSalesOfFixedAssets,GainOnSalesOfFixedAssets+fixtures	1	Fixtures+fixtures and equipment	9	Fixtures,Machinery,Products,EquipmentInvestment,BusinessTrip,MerchandiseInventory,Land,CashOverShort,AllowanceForDoubtfulAccounts+for	8	ReserveForDepreciation,AmortizationExpense,MerchandiseInventory,AllowanceForDoubtfulAccounts,AccumulatedDepreciation,ProvisionForDoubtfulAccounts,CommunicationExpenses,ReversalOfAllowanceForDoubtfulAccounts+from	2	AllowanceForDoubtfulAccounts,AccumulatedDepreciation+gain on sales of fixed assets	39	GainOnSalesOfFixedAssets,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,SalesCost,MerchandiseInventory,AccumulatedDepreciation,CommunicationExpenses,LongTermNationalBonds,ShortTermNationalBonds,LongTermLoansReceivable+gainonsalesoffixedassets	1	GainOnSalesOfFixedAssets+gold	1	Gold+government service	1	GovernmentService+governmentservice	1	GovernmentService+gross profit	2	GrossProfit,OrdinaryProfit+grossprofit	1	GrossProfit+in	35	Deposits,InvestmentSecurities,InvestmentInAssociate,Products,Machinery,Building,StockInvestment,EquipmentInvestment,RetainedEarnings,AmortizationExpense+income	10	NetIncome,SubsidyIncome,RentalIncome,WageEarned,CentralBankPaymentIncome,PrepaidCorporateIncomeTaxes,CashOverShort,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes,MiscellaneousIncome+indirect	1	AccumulatedDepreciation+instead.	1	MerchandiseInventory+intact.	1	AllowanceForDoubtfulAccounts+intangibles	1	AmortizationExpense+interest	4	InterestExpense,NationalBondInterestEarned,DepositInterestEarned,InterestEarned+interest earned	6	NationalBondInterestEarned,DepositInterestEarned,InterestEarned,InterestExpense,WageEarned,UnearnedRevenue+interest expense	25	InterestExpense,Depreciation,AmortizationExpense,SalesCost,BusinessTrip,Commutation,UtilitiesExpense,RentExpense,AdvertisingExpense,DeliveryExpenses+interestearned	3	NationalBondInterestEarned,DepositInterestEarned,InterestEarned+interestexpense	1	InterestExpense+inventory	2	Products,MerchandiseInventory+investee	1	EquityInEarningsOfInvestee+investment	4	InvestmentSecurities,InvestmentInAssociate,StockInvestment,EquipmentInvestment+investment in associate	35	InvestmentInAssociate,InvestmentSecurities,StockInvestment,EquipmentInvestment,Deposits,Products,Machinery,Building,RetainedEarnings,AmortizationExpense+investment securities	5	InvestmentSecurities,Securities,InvestmentInAssociate,StockInvestment,EquipmentInvestment+investmentinassociate	1	InvestmentInAssociate+investmentsecurities	1	InvestmentSecurities+is	12	Products,AdvertisingExpense,MiscellaneousExpenses,MerchandiseInventory,CashOverShort,AllowanceForDoubtfulAccounts,AccumulatedDepreciation,ProvisionForDoubtfulAccounts,MiscellaneousLoss,CommunicationExpenses+it	49	Deposits,CurrentDeposits,Securities,InvestmentSecurities,InvestmentInAssociate,ReserveDepositReceivable,CapitalStock,RetainedEarnings,LongTermLoansPayable,ShortTermLoansPayable+job.	1	AllowanceForDoubtfulAccounts+land	1	Land+legacy	2	AccumulatedDepreciation,CommunicationExpenses+legal (appropriated) retained earnings reserve	8	LegalRetainedEarnings,RetainedEarnings,AccumulatedDepreciation,ReserveDepositReceivable,ReserveForDepreciation,ReserveDepositPayable,EquityInEarningsOfInvestee,CommunicationExpenses+legalretainedearnings	1	LegalRetainedEarnings+liability	24	LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,ReserveForDepreciation,DepositPayable,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,ReserveDepositPayable,CentralBankNotePayable,AccountsPayable+loans	7	LongTermLoansReceivable,ShortTermLoansReceivable,LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,NotesLoansReceivable,NotesLoansPayable+loans payable	15	LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,NotesLoansPayable,LongTermLoansReceivable,ShortTermLoansReceivable,DepositPayable,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,ReserveDepositPayable+loans payable on notes	40	NotesLoansPayable,LongTermLoansPayable,NotesLoansReceivable,LongTermLoansReceivable,ShortTermLoansPayable,LoansPayable,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,CentralBankNotePayable,NotesPayable+loans receivable on notes	40	NotesLoansReceivable,LongTermLoansReceivable,NotesLoansPayable,LossOnSalesOfNotesReceivable,ShortTermLoansReceivable,LongTermLoansPayable,NotesReceivable,ElectronicallyRecordedReceivable,AllowanceForDoubtfulAccounts,LongTermNationalBonds+loanspayable	4	LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,NotesLoansPayable+long-term loans payable	16	LongTermLoansPayable,LongTermLoansReceivable,ShortTermLoansPayable,LoansPayable,LongTermNationalBondsPayable,NotesLoansPayable,LongTermNationalBonds,ShortTermLoansReceivable,DepositPayable,ShortTermNationalBondsPayable+long-term loans receivable	17	LongTermLoansReceivable,ShortTermLoansReceivable,LongTermLoansPayable,NotesLoansReceivable,LongTermNationalBonds,AccountsReceivable,ReserveDepositReceivable,ShortTermLoansPayable,LoansPayable,LongTermNationalBondsPayable+long-term national bonds	7	LongTermNationalBonds,LongTermNationalBondsPayable,ShortTermNationalBonds,ShortTermNationalBondsPayable,LongTermLoansReceivable,LongTermLoansPayable,NationalBondInterestEarned+long-term national bonds payable	16	LongTermNationalBondsPayable,LongTermNationalBonds,ShortTermNationalBondsPayable,ShortTermNationalBonds,LongTermLoansPayable,LongTermLoansReceivable,ShortTermLoansPayable,LoansPayable,DepositPayable,ReserveDepositPayable+longtermloanspayable	1	LongTermLoansPayable+longtermloansreceivable	1	LongTermLoansReceivable+longtermnationalbonds	2	LongTermNationalBonds,LongTermNationalBondsPayable+longtermnationalbondspayable	1	LongTermNationalBondsPayable+loss	6	NetLoss,CashOverShort,BadDebtLoss,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,MiscellaneousLoss+loss on sales of fixed assets	43	LossOnSalesOfFixedAssets,GainOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,SalesCost,MerchandiseInventory,AccumulatedDepreciation,CommunicationExpenses,LongTermNationalBonds,ShortTermNationalBonds,LongTermLoansReceivable+loss on sales of notes receivable	51	LossOnSalesOfNotesReceivable,LossOnSalesOfFixedAssets,NotesLoansReceivable,GainOnSalesOfFixedAssets,LongTermLoansReceivable,SalesCost,NotesReceivable,ElectronicallyRecordedReceivable,MerchandiseInventory,NotesLoansPayable+lossonsalesoffixedassets	1	LossOnSalesOfFixedAssets+lossonsalesofnotesreceivable	1	LossOnSalesOfNotesReceivable+machinery	1	Machinery+machinery and equipment	9	Machinery,Fixtures,Products,EquipmentInvestment,BusinessTrip,MerchandiseInventory,Land,CashOverShort,AllowanceForDoubtfulAccounts+made	1	PaymentsOnBehalf+merchandise inventory	2	Products,MerchandiseInventory+merchandiseinventory	2	Products,MerchandiseInventory+method	4	InvestmentInAssociate,EquityInEarningsOfInvestee,MerchandiseInventory,AccumulatedDepreciation+method.	1	EquityInEarningsOfInvestee+miscellaneous	4	MiscellaneousExpenses,CashOverShort,MiscellaneousLoss,MiscellaneousIncome+miscellaneous income	12	CashOverShort,MiscellaneousIncome,MiscellaneousExpenses,NetIncome,SubsidyIncome,RentalIncome,WageEarned,CentralBankPaymentIncome,PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes+miscellaneous loss	8	CashOverShort,MiscellaneousLoss,MiscellaneousExpenses,NetLoss,BadDebtLoss,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,MiscellaneousIncome+miscellaneousexpenses	1	MiscellaneousExpenses+miscellaneousincome	2	CashOverShort,MiscellaneousIncome+miscellaneousloss	2	CashOverShort,MiscellaneousLoss+monetary	2	ElectronicallyRecordedReceivable,ElectronicallyRecordedObligations+name.	1	AccumulatedDepreciation+named	1	CommunicationExpenses+national	5	LongTermNationalBonds,ShortTermNationalBonds,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,NationalBondInterestEarned+national bond interest earned	10	NationalBondInterestEarned,LongTermNationalBonds,ShortTermNationalBonds,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,DepositInterestEarned,InterestEarned,InterestExpense,WageEarned,UnearnedRevenue+nationalbondinterestearned	1	NationalBondInterestEarned+net income	14	NetIncome,SubsidyIncome,RentalIncome,WageEarned,CentralBankPaymentIncome,NetLoss,ElectronicallyRecordedReceivable,PrepaidCorporateIncomeTaxes,CashOverShort,ElectronicallyRecordedObligations+net loss	10	NetLoss,NetIncome,ElectronicallyRecordedReceivable,CashOverShort,ElectronicallyRecordedObligations,AllowanceForDoubtfulAccounts,BadDebtLoss,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,MiscellaneousLoss+netincome	1	NetIncome+netloss	1	NetLoss+non-negative	1	AllowanceForDoubtfulAccounts+notes	6	CentralBankNotePayable,NotesReceivable,NotesLoansReceivable,NotesPayable,NotesLoansPayable,LossOnSalesOfNotesReceivable+notes payable	15	CentralBankNotePayable,NotesPayable,NotesLoansPayable,LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,DepositPayable,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,ReserveDepositPayable+notes receivable	14	NotesReceivable,NotesLoansReceivable,LossOnSalesOfNotesReceivable,LongTermLoansReceivable,AccountsReceivable,ShortTermLoansReceivable,ReserveDepositReceivable,CentralBankNotePayable,ElectronicallyRecordedReceivable,CreditCardReceivable+notesloanspayable	1	NotesLoansPayable+notesloansreceivable	1	NotesLoansReceivable+notespayable	1	NotesPayable+notesreceivable	2	NotesReceivable,LossOnSalesOfNotesReceivable+obligations	1	ElectronicallyRecordedObligations+of	12	SalesCost,GrossProfit,OrdinaryProfit,EquityInEarningsOfInvestee,Software,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,PaymentFees,CommunicationExpenses,GainOnSalesOfFixedAssets+off	3	LossOnSalesOfFixedAssets,GainOnSalesOfFixedAssets,RecoveryOfBadDebts+on	30	LongTermNationalBonds,ShortTermNationalBonds,LongTermLoansReceivable,LongTermLoansPayable,ReserveForDepreciation,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,Depreciation,AmortizationExpense,BusinessTrip+ordinary profit	2	OrdinaryProfit,GrossProfit+ordinaryprofit	1	OrdinaryProfit+other payables	2	OtherPayables,OtherReceivables+other receivables	3	OtherReceivables,OtherPayables,AllowanceForDoubtfulAccounts+otherpayables	1	OtherPayables+otherreceivables	1	OtherReceivables+over	4	GovernmentService,CashOverShort,BankOverdraft,RecoveryOfBadDebts+overdraft	1	BankOverdraft+paid	8	AdvancesPaid,PrepaidExpenses,ConsumptionTaxPaid,PrepaidCorporateIncomeTaxes,AccruedConsumptionTax,AccruedCorporateIncomeTaxes,UnpaidDividends,PaymentFees+patent	1	Patent+payable	12	LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,DepositPayable,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,ReserveDepositPayable,CentralBankNotePayable,AccountsPayable,NotesPayable+payables	1	OtherPayables+payment	6	CentralBankPaymentExpense,ReceiptFee,CentralBankPaymentIncome,PaymentsOnBehalf,SuspensePayments,PaymentFees+payment fees / fees paid	32	PaymentFees,ReceiptFee,CentralBankPaymentExpense,CentralBankPaymentIncome,Products,ReserveDepositReceivable,GovernmentService,ReserveForDepreciation,DepositPayable,ReserveDepositPayable+paymentfees	2	ReceiptFee,PaymentFees+payments	2	PaymentsOnBehalf,SuspensePayments+payments made on behalf	31	PaymentsOnBehalf,LongTermNationalBonds,ShortTermNationalBonds,LongTermLoansReceivable,LongTermLoansPayable,ReserveForDepreciation,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,Depreciation,AmortizationExpense+paymentsonbehalf	1	PaymentsOnBehalf+periodic/3-account	1	MerchandiseInventory+perpetual\/specific-identification	1	MerchandiseInventory+petty cash	3	PettyCash,Cash,CashOverShort+pettycash	1	PettyCash+prepaid corporate income taxes	13	PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes,TaxesExpense,NetIncome,SubsidyIncome,RentalIncome,WageEarned,TaxesRevenue,CentralBankPaymentIncome+prepaid expenses	8	PrepaidExpenses,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidCorporateIncomeTaxes,AccruedExpenses,CommunicationExpenses+prepaidcorporateincometaxes	1	PrepaidCorporateIncomeTaxes+prepaidexpenses	1	PrepaidExpenses+presentation	1	AllowanceForDoubtfulAccounts+products	2	Products,MerchandiseInventory+profit	2	GrossProfit,OrdinaryProfit+provision for doubtful accounts	11	ProvisionForDoubtfulAccounts,AllowanceForDoubtfulAccounts,ReversalOfAllowanceForDoubtfulAccounts,AccountsReceivable,ReserveForDepreciation,ReserveDepositPayable,AmortizationExpense,MerchandiseInventory,AccountsPayable,AccumulatedDepreciation+provisionfordoubtfulaccounts	1	ProvisionForDoubtfulAccounts+purchases	2	Purchases,MerchandiseInventory+real estate	1	Building+receipt fee	3	ReceiptFee,PaymentFees,SuspenseReceipts+receiptfee	2	ReceiptFee,PaymentFees+receipts	1	SuspenseReceipts+receivable	11	LongTermLoansReceivable,AccountsReceivable,ShortTermLoansReceivable,ReserveDepositReceivable,NotesReceivable,ElectronicallyRecordedReceivable,CreditCardReceivable,NotesLoansReceivable,OtherReceivables,AllowanceForDoubtfulAccounts+receivables	2	OtherReceivables,AllowanceForDoubtfulAccounts+receivables.	1	AllowanceForDoubtfulAccounts+received	4	DepositPayable,AdvancesReceived,DepositsReceived,ConsumptionTaxReceived+recorded	2	ElectronicallyRecordedReceivable,ElectronicallyRecordedObligations+recovery of bad debts written off	13	RecoveryOfBadDebts,LossOnSalesOfFixedAssets,GainOnSalesOfFixedAssets,SalesCost,GrossProfit,OrdinaryProfit,EquityInEarningsOfInvestee,Software,BadDebtLoss,LossOnSalesOfNotesReceivable+recoveryofbaddebts	1	RecoveryOfBadDebts+related	1	AccumulatedDepreciation+released).	1	ReversalOfAllowanceForDoubtfulAccounts+rent	3	CurrentDeposits,RentExpense,RentalIncome+rental income	10	RentalIncome,NetIncome,SubsidyIncome,WageEarned,CentralBankPaymentIncome,PrepaidCorporateIncomeTaxes,CashOverShort,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes,MiscellaneousIncome+rentalincome	1	RentalIncome+rentexpense	1	RentExpense+reserve	5	ReserveDepositReceivable,ReserveForDepreciation,ReserveDepositPayable,AccumulatedDepreciation,LegalRetainedEarnings+reserve deposits, asset side	47	ReserveDepositReceivable,ReserveDepositPayable,AccumulatedDepreciation,AllowanceForDoubtfulAccounts,Cash,Deposits,CurrentDeposits,Securities,InvestmentSecurities,InvestmentInAssociate+reserve deposits, liability side	28	ReserveDepositPayable,ReserveDepositReceivable,ReserveForDepreciation,AccumulatedDepreciation,LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,DepositPayable,LongTermNationalBondsPayable,ShortTermNationalBondsPayable+reserve for depreciation	12	ReserveForDepreciation,AccumulatedDepreciation,AmortizationExpense,ReserveDepositReceivable,ReserveDepositPayable,Depreciation,MerchandiseInventory,AllowanceForDoubtfulAccounts,LegalRetainedEarnings,ProvisionForDoubtfulAccounts+reservedepositpayable	1	ReserveDepositPayable+reservedepositreceivable	1	ReserveDepositReceivable+reservefordepreciation	2	ReserveForDepreciation,AccumulatedDepreciation+retained	4	RetainedEarnings,AccumulatedDepreciation,LegalRetainedEarnings,CommunicationExpenses+retained earnings	5	RetainedEarnings,LegalRetainedEarnings,EquityInEarningsOfInvestee,AccumulatedDepreciation,CommunicationExpenses+retainedearnings	2	RetainedEarnings,LegalRetainedEarnings+revenue	21	ValueAdded,SubsidyIncome,NationalBondInterestEarned,DepositInterestEarned,GrossProfit,OrdinaryProfit,InterestEarned,ReceiptFee,RentalIncome,WageEarned+reversal of allowance for doubtful accounts	21	ReversalOfAllowanceForDoubtfulAccounts,AllowanceForDoubtfulAccounts,ProvisionForDoubtfulAccounts,CommunicationExpenses,AccountsReceivable,ReserveForDepreciation,ReserveDepositPayable,AmortizationExpense,SalesCost,GrossProfit+reversalofallowancefordoubtfulaccounts	1	ReversalOfAllowanceForDoubtfulAccounts+sales	6	SalesCost,Sales,MerchandiseInventory,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,GainOnSalesOfFixedAssets+salescost	1	SalesCost+savings deposits	6	Deposits,CurrentDeposits,ReserveDepositReceivable,DepositPayable,ReserveDepositPayable,DepositsReceived+securities	2	Securities,InvestmentSecurities+service	1	GovernmentService+short	5	ShortTermNationalBonds,ShortTermLoansReceivable,ShortTermLoansPayable,ShortTermNationalBondsPayable,CashOverShort+short-term loans payable	16	ShortTermLoansPayable,ShortTermLoansReceivable,LongTermLoansPayable,LoansPayable,ShortTermNationalBondsPayable,NotesLoansPayable,ShortTermNationalBonds,LongTermLoansReceivable,DepositPayable,LongTermNationalBondsPayable+short-term loans receivable	17	ShortTermLoansReceivable,LongTermLoansReceivable,ShortTermLoansPayable,NotesLoansReceivable,ShortTermNationalBonds,AccountsReceivable,ReserveDepositReceivable,LongTermLoansPayable,LoansPayable,ShortTermNationalBondsPayable+short-term national bonds	7	ShortTermNationalBonds,ShortTermNationalBondsPayable,LongTermNationalBonds,LongTermNationalBondsPayable,ShortTermLoansReceivable,ShortTermLoansPayable,NationalBondInterestEarned+short-term national bonds payable	16	ShortTermNationalBondsPayable,ShortTermNationalBonds,LongTermNationalBondsPayable,LongTermNationalBonds,ShortTermLoansPayable,ShortTermLoansReceivable,LongTermLoansPayable,LoansPayable,DepositPayable,ReserveDepositPayable+shorttermloanspayable	1	ShortTermLoansPayable+shorttermloansreceivable	1	ShortTermLoansReceivable+shorttermnationalbonds	2	ShortTermNationalBonds,ShortTermNationalBondsPayable+shorttermnationalbondspayable	1	ShortTermNationalBondsPayable+side	4	ReserveDepositReceivable,ReserveDepositPayable,AllowanceForDoubtfulAccounts,AccumulatedDepreciation+side's	1	AllowanceForDoubtfulAccounts+smaller	1	ReversalOfAllowanceForDoubtfulAccounts+software	1	Software+stay	1	AllowanceForDoubtfulAccounts+stock	2	StockInvestment,CapitalStock+stock investment	5	StockInvestment,InvestmentSecurities,InvestmentInAssociate,EquipmentInvestment,CapitalStock+stockinvestment	1	StockInvestment+structure	1	AllowanceForDoubtfulAccounts+subsidy expenditure	4	SubsidyExpense,WageExpenditure,ConsumptionExpenditure,SubsidyIncome+subsidy income	11	SubsidyIncome,SubsidyExpense,NetIncome,RentalIncome,WageEarned,CentralBankPaymentIncome,PrepaidCorporateIncomeTaxes,CashOverShort,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes+subsidyexpense	1	SubsidyExpense+subsidyincome	1	SubsidyIncome+supplies	1	SuppliesExpenses+suppliesexpenses	1	SuppliesExpenses+suspense payments	4	SuspensePayments,PaymentsOnBehalf,CashOverShort,SuspenseReceipts+suspense receipts	3	SuspenseReceipts,SuspensePayments,CashOverShort+suspensepayments	1	SuspensePayments+suspensereceipts	1	SuspenseReceipts+tax	8	TaxesExpense,TaxesRevenue,ConsumptionTaxPaid,PrepaidCorporateIncomeTaxes,ConsumptionTaxReceived,AccruedConsumptionTax,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes+tax revenue	28	TaxesRevenue,TaxesExpense,ValueAdded,SubsidyIncome,NationalBondInterestEarned,DepositInterestEarned,GrossProfit,OrdinaryProfit,InterestEarned,ReceiptFee+taxes	5	TaxesExpense,TaxesRevenue,PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes+taxesexpense	1	TaxesExpense+taxesrevenue	1	TaxesRevenue+temporary/suspense	1	CashOverShort+than	1	ReversalOfAllowanceForDoubtfulAccounts+the	10	InvestmentInAssociate,EquityInEarningsOfInvestee,MerchandiseInventory,OtherReceivables,OtherPayables,AllowanceForDoubtfulAccounts,AccumulatedDepreciation,PaymentFees,CommunicationExpenses,ReversalOfAllowanceForDoubtfulAccounts+to	7	Products,StockInvestment,CapitalStock,CentralBankPaymentExpense,CentralBankPaymentIncome,MerchandiseInventory,CashOverShort+trademark	1	Trademark+translation	1	CumulativeTranslationAdjustment+transportation	1	BusinessTrip+travel and transportation	8	BusinessTrip,Products,Machinery,MerchandiseInventory,Land,Fixtures,CashOverShort,AllowanceForDoubtfulAccounts+treasury	2	CentralBankPaymentExpense,CentralBankPaymentIncome+under	4	InvestmentInAssociate,EquityInEarningsOfInvestee,MerchandiseInventory,AccumulatedDepreciation+unearned revenue	21	UnearnedRevenue,ValueAdded,SubsidyIncome,NationalBondInterestEarned,DepositInterestEarned,GrossProfit,OrdinaryProfit,InterestEarned,ReceiptFee,RentalIncome+unearnedrevenue	1	UnearnedRevenue+unpaid dividends	3	UnpaidDividends,AccruedConsumptionTax,AccruedCorporateIncomeTaxes+unpaiddividends	1	UnpaidDividends+use	5	MiscellaneousExpenses,MerchandiseInventory,AllowanceForDoubtfulAccounts,AccumulatedDepreciation,ReversalOfAllowanceForDoubtfulAccounts+used	1	ReversalOfAllowanceForDoubtfulAccounts+utilities	1	UtilitiesExpense+utilitiesexpense	1	UtilitiesExpense+valuation	2	AllowanceForDoubtfulAccounts,AccumulatedDepreciation+value added	2	ValueAdded,AllowanceForDoubtfulAccounts+valueadded	1	ValueAdded+values	1	AllowanceForDoubtfulAccounts+vehicle	1	Vehicle+vehicles	1	Vehicle+wage income	11	WageEarned,WageExpenditure,NetIncome,SubsidyIncome,RentalIncome,CentralBankPaymentIncome,PrepaidCorporateIncomeTaxes,CashOverShort,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes+wageearned	1	WageEarned+wageexpenditure	1	WageExpenditure+wages	1	WageExpenditure+when	1	ReversalOfAllowanceForDoubtfulAccounts+written	1	RecoveryOfBadDebts+—	10	ReserveDepositReceivable,ReserveForDepreciation,DepositPayable,ReserveDepositPayable,AmortizationExpense,Commutation,NetIncome,GrossProfit,OrdinaryProfit,NetLoss+が本科目を買掛金の代用にしていた経緯あり)	1	ReserveDepositPayable+では	2	Products,Commutation+と区別される)	1	AmortizationExpense+を使う	4	Products,ReserveForDepreciation,ReserveDepositPayable,Commutation+を使う)	2	ReserveForDepreciation,Commutation+を使うこと	1	ReserveDepositPayable+クレジット売掛金	1	CreditCardReceivable+ソフトウェア	2	AmortizationExpense,Software+中央銀行が受け入れる準備預金。SNA\/マクロ系)。※簿記の買掛金は	1	ReserveDepositPayable+仕入	2	Products,Purchases+付加価値。SNA\/マクロ系	1	ValueAdded+付加価値。sna\/マクロ系	1	ValueAdded+仮受消費税	1	ConsumptionTaxReceived+仮受金	1	SuspenseReceipts+仮払法人税等	1	PrepaidCorporateIncomeTaxes+仮払消費税	1	ConsumptionTaxPaid+仮払金	1	SuspensePayments+借入金	4	LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,NotesLoansPayable+備品	1	Fixtures+償却債権取立益	1	RecoveryOfBadDebts+分法	4	InvestmentInAssociate,Products,EquityInEarningsOfInvestee,MerchandiseInventory+分法:	1	MerchandiseInventory+利益準備金	1	LegalRetainedEarnings+前受収益	1	UnearnedRevenue+前受金	1	AdvancesReceived+前払費用	1	PrepaidExpenses+前払金	1	AdvancesPaid+区分)	2	NetIncome,NetLoss+受入預金 — 銀行側の負債としての預金。SNA\/マクロ系。従業員等からの預り金は 'DepositsReceived'	10	DepositPayable,ReserveDepositReceivable,ReserveForDepreciation,ReserveDepositPayable,AmortizationExpense,Commutation,NetIncome,GrossProfit,OrdinaryProfit,NetLoss+受入預金 — 銀行側の負債としての預金。sna\/マクロ系。従業員等からの預り金は 'depositsreceived'	10	DepositPayable,ReserveDepositReceivable,ReserveForDepreciation,ReserveDepositPayable,AmortizationExpense,Commutation,NetIncome,GrossProfit,OrdinaryProfit,NetLoss+受取利息	1	InterestEarned+受取家賃	1	RentalIncome+受取手形	1	NotesReceivable+受取手数料。支払側は 'PaymentFees'	1	ReceiptFee+受取手数料。支払側は 'paymentfees'	1	ReceiptFee+商品	2	Products,MerchandiseInventory+商標権	2	AmortizationExpense,Trademark+固定資産売却損	1	LossOnSalesOfFixedAssets+固定資産売却益	1	GainOnSalesOfFixedAssets+国債利息収入	1	NationalBondInterestEarned+国庫納付金収入。SNA\/マクロ系	1	CentralBankPaymentIncome+国庫納付金収入。sna\/マクロ系	1	CentralBankPaymentIncome+国庫納付金支出。SNA\/マクロ系	1	CentralBankPaymentExpense+国庫納付金支出。sna\/マクロ系	1	CentralBankPaymentExpense+土地	1	Land+在外子会社等の外貨建財務諸表の換算差額を計上する	1	CumulativeTranslationAdjustment+売上	4	Products,SalesCost,GrossProfit,Sales+売上原価	1	SalesCost+売上総利益 — 決算振替用	10	GrossProfit,NetIncome,OrdinaryProfit,NetLoss,ReserveDepositReceivable,ReserveForDepreciation,DepositPayable,ReserveDepositPayable,AmortizationExpense,Commutation+売掛金	2	AccountsReceivable,CreditCardReceivable+小口現金	1	PettyCash+差額補充法/洗替法	1	ReversalOfAllowanceForDoubtfulAccounts+市中銀行が中央銀行に置く準備預金。SNA\/マクロ系)	1	ReserveDepositReceivable+広告宣伝費	1	AdvertisingExpense+建物	1	Building+当座借越	1	BankOverdraft+当座預金	1	CurrentDeposits+当期純利益 — 決算振替用。借方側に立つため Expense 区分	29	NetIncome,AmortizationExpense,Commutation,NetLoss,ReserveDepositReceivable,ReserveForDepreciation,DepositPayable,ReserveDepositPayable,Depreciation,SalesCost+当期純利益 — 決算振替用。借方側に立つため expense 区分	29	NetIncome,AmortizationExpense,Commutation,NetLoss,ReserveDepositReceivable,ReserveForDepreciation,DepositPayable,ReserveDepositPayable,Depreciation,SalesCost+当期純損失 — 決算振替用。貸方側に立つため Revenue 区分	28	NetLoss,NetIncome,GrossProfit,OrdinaryProfit,ReserveDepositReceivable,ReserveForDepreciation,DepositPayable,ReserveDepositPayable,AmortizationExpense,Commutation+当期純損失 — 決算振替用。貸方側に立つため revenue 区分	28	NetLoss,NetIncome,GrossProfit,OrdinaryProfit,ReserveDepositReceivable,ReserveForDepreciation,DepositPayable,ReserveDepositPayable,AmortizationExpense,Commutation+手形借入金	1	NotesLoansPayable+手形売却損	1	LossOnSalesOfNotesReceivable+手形貸付金	1	NotesLoansReceivable+投資有価証券	1	InvestmentSecurities+持分法による投資利益	1	EquityInEarningsOfInvestee+支払利息	1	InterestExpense+支払家賃	1	RentExpense+支払手形	1	NotesPayable+支払手数料	1	PaymentFees+政府サービス。SNA\/マクロ系	1	GovernmentService+政府サービス。sna\/マクロ系	1	GovernmentService+旅費交通費	1	BusinessTrip+旧称。新規コードでは	1	Commutation+普通預金	1	Deposits+有価証券	2	Securities,InvestmentSecurities+未収入金	1	OtherReceivables+未収収益	1	AccruedRevenue+未払法人税等	1	AccruedCorporateIncomeTaxes+未払消費税	1	AccruedConsumptionTax+未払費用	1	AccruedExpenses+未払配当金	1	UnpaidDividends+未払金	1	OtherPayables+株式投資	1	StockInvestment+機械装置	1	Machinery+水道光熱費	1	UtilitiesExpense+決算振替用)	2	GrossProfit,OrdinaryProfit+決算振替用。借方側に立つため	1	NetIncome+決算振替用。貸方側に立つため	1	NetLoss+法人税等	3	PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes+消耗品費	1	SuppliesExpenses+消費支出。SNA\/マクロ系	1	ConsumptionExpenditure+消費支出。sna\/マクロ系	1	ConsumptionExpenditure+減価償却引当金 — SNA\/マクロ系の旧称。簿記の間接法には 'AccumulatedDepreciation' (減価償却累計額	11	ReserveForDepreciation,ReserveDepositReceivable,DepositPayable,ReserveDepositPayable,AmortizationExpense,Commutation,NetIncome,GrossProfit,OrdinaryProfit,NetLoss+減価償却引当金 — sna\/マクロ系の旧称。簿記の間接法には 'accumulateddepreciation' (減価償却累計額	11	ReserveForDepreciation,ReserveDepositReceivable,DepositPayable,ReserveDepositPayable,AmortizationExpense,Commutation,NetIncome,GrossProfit,OrdinaryProfit,NetLoss+減価償却累計額	2	ReserveForDepreciation,AccumulatedDepreciation+減価償却費	2	Depreciation,AmortizationExpense+準備預金, 負債側 — 中央銀行が受け入れる準備預金。SNA\/マクロ系	10	ReserveDepositPayable,ReserveDepositReceivable,ReserveForDepreciation,DepositPayable,AmortizationExpense,Commutation,NetIncome,GrossProfit,OrdinaryProfit,NetLoss+準備預金, 負債側 — 中央銀行が受け入れる準備預金。sna\/マクロ系	10	ReserveDepositPayable,ReserveDepositReceivable,ReserveForDepreciation,DepositPayable,AmortizationExpense,Commutation,NetIncome,GrossProfit,OrdinaryProfit,NetLoss+準備預金, 資産側 — 市中銀行が中央銀行に置く準備預金。SNA\/マクロ系	10	ReserveDepositReceivable,ReserveDepositPayable,ReserveForDepreciation,DepositPayable,AmortizationExpense,Commutation,NetIncome,GrossProfit,OrdinaryProfit,NetLoss+準備預金, 資産側 — 市中銀行が中央銀行に置く準備預金。sna\/マクロ系	10	ReserveDepositReceivable,ReserveDepositPayable,ReserveForDepreciation,DepositPayable,AmortizationExpense,Commutation,NetIncome,GrossProfit,OrdinaryProfit,NetLoss+為替換算調整勘定; 在外子会社等の外貨建財務諸表の換算差額を計上する OCI/資本の部の項目	1	CumulativeTranslationAdjustment+為替換算調整勘定; 在外子会社等の外貨建財務諸表の換算差額を計上する oci/資本の部の項目	1	CumulativeTranslationAdjustment+無形固定資産償却費 — 特許権・商標権・ソフトウェア等の無形資産の償却費。有形の 'Depreciation' (減価償却費	11	AmortizationExpense,ReserveDepositReceivable,ReserveForDepreciation,DepositPayable,ReserveDepositPayable,Depreciation,Commutation,NetIncome,GrossProfit,OrdinaryProfit+無形固定資産償却費 — 特許権・商標権・ソフトウェア等の無形資産の償却費。有形の 'depreciation' (減価償却費	11	AmortizationExpense,ReserveDepositReceivable,ReserveForDepreciation,DepositPayable,ReserveDepositPayable,Depreciation,Commutation,NetIncome,GrossProfit,OrdinaryProfit+特許権	2	AmortizationExpense,Patent+特許権・商標権・ソフトウェア等の無形資産の償却費。有形の	1	AmortizationExpense+現金	3	Cash,PettyCash,CashOverShort+現金過不足	1	CashOverShort+発行側)	2	LongTermNationalBondsPayable,ShortTermNationalBondsPayable+発行銀行券。SNA\/マクロ系	1	CentralBankNotePayable+発行銀行券。sna\/マクロ系	1	CentralBankNotePayable+発送費	1	DeliveryExpenses+短期借入金	1	ShortTermLoansPayable+短期国債	2	ShortTermNationalBonds,ShortTermNationalBondsPayable+短期国債, 発行側	2	ShortTermNationalBondsPayable,LongTermNationalBondsPayable+短期貸付金	1	ShortTermLoansReceivable+租税公課	1	TaxesExpense+租税収入。SNA\/マクロ系	1	TaxesRevenue+租税収入。sna\/マクロ系	1	TaxesRevenue+立替金	1	PaymentsOnBehalf+経常利益 — 決算振替用	10	OrdinaryProfit,NetIncome,GrossProfit,NetLoss,ReserveDepositReceivable,ReserveForDepreciation,DepositPayable,ReserveDepositPayable,AmortizationExpense,Commutation+給料	1	WageExpenditure+繰越利益剰余金	1	RetainedEarnings+繰越商品	2	Products,MerchandiseInventory+補助金収入。SNA\/マクロ系	1	SubsidyIncome+補助金収入。sna\/マクロ系	1	SubsidyIncome+補助金支出。SNA\/マクロ系	1	SubsidyExpense+補助金支出。sna\/マクロ系	1	SubsidyExpense+設備投資	1	EquipmentInvestment+負債側	1	ReserveDepositPayable+買掛金	2	ReserveDepositPayable,AccountsPayable+貸倒引当金	3	AllowanceForDoubtfulAccounts,ProvisionForDoubtfulAccounts,ReversalOfAllowanceForDoubtfulAccounts+貸倒引当金戻入	1	ReversalOfAllowanceForDoubtfulAccounts+貸倒引当金繰入	1	ProvisionForDoubtfulAccounts+貸倒損失	1	BadDebtLoss+賃金収入。SNA\/マクロ系	1	WageEarned+賃金収入。sna\/マクロ系	1	WageEarned+資本金	1	CapitalStock+資産側	1	ReserveDepositReceivable+車両運搬具	1	Vehicle+通信費	2	Commutation,CommunicationExpenses+通信費 — 旧称。新規コードでは 'CommunicationExpenses' を使う	12	Commutation,ReserveForDepreciation,ReserveDepositPayable,Products,ReserveDepositReceivable,DepositPayable,AmortizationExpense,NetIncome,GrossProfit,OrdinaryProfit+通信費 — 旧称。新規コードでは 'communicationexpenses' を使う	12	Commutation,ReserveForDepreciation,ReserveDepositPayable,Products,ReserveDepositReceivable,DepositPayable,AmortizationExpense,NetIncome,GrossProfit,OrdinaryProfit+金	41	Cash,Deposits,CurrentDeposits,LongTermLoansReceivable,AccountsReceivable,ShortTermLoansReceivable,ReserveDepositReceivable,Gold,CapitalStock,RetainedEarnings+銀行側の負債としての預金。SNA\/マクロ系。従業員等からの預り金は	1	DepositPayable+長期借入金	1	LongTermLoansPayable+長期国債	2	LongTermNationalBonds,LongTermNationalBondsPayable+長期国債, 発行側	2	LongTermNationalBondsPayable,ShortTermNationalBondsPayable+長期貸付金	1	LongTermLoansReceivable+関係会社株式	1	InvestmentInAssociate+雑損	1	MiscellaneousLoss+雑益	1	MiscellaneousIncome+雑費	1	MiscellaneousExpenses+電子記録債務	1	ElectronicallyRecordedObligations+電子記録債権	1	ElectronicallyRecordedReceivable+預り金	2	DepositPayable,DepositsReceived+預金利息収入	1	DepositInterestEarned
+ test/fixtures/post-vocab/README.md view
@@ -0,0 +1,17 @@+# Post-V-Land-3 vocabulary golden fixtures++These schema-1 TSV files freeze the complete 235-constructor vocabulary after+V-Land 3: Enum ordinals, registry semantics, assistance metadata, and fuzzy+suggestions. They are generated from the Haskell registry, not hand-edited.++Regenerate into a temporary directory and compare before replacing a fixture:++```bash+out=$(mktemp -d /tmp/exchangealgebra-post-vocab.XXXXXX)+stack runghc tools/DumpPostVocabGolden.hs "$out"+diff -ru test/fixtures/post-vocab "$out"+```++`DumpPostVocabGolden.hs` is intentionally runnable through the root Stack+package without a separate installed executable. `testPostVocabGolden` derives+the same rows independently during the test suite and requires byte equality.
+ test/fixtures/post-vocab/account-info.tsv view
@@ -0,0 +1,241 @@+# post-vocab AccountInfo (title, division, homeSide, nameEn, nameJa, description); schema 1+Cash	Assets	Debit	Cash	現金	Asset: Cash (現金)+Deposits	Assets	Debit	Savings deposits	普通預金	Asset: Savings deposits (普通預金)+CurrentDeposits	Assets	Debit	Current deposits	当座預金	Asset: Current deposits (当座預金)+Securities	Assets	Debit	Securities	有価証券	Asset: Securities (有価証券)+InvestmentSecurities	Assets	Debit	Investment securities	投資有価証券	Asset: Investment securities (投資有価証券)+InvestmentInAssociate	Assets	Debit	Investment in associate	関係会社株式	Asset: Investment in associate (関係会社株式). Carrying amount under the equity method (持分法適用投資勘定).+LongTermNationalBonds	Assets	Debit	Long-term national bonds	長期国債	Asset: Long-term national bonds (長期国債)+ShortTermNationalBonds	Assets	Debit	Short-term national bonds	短期国債	Asset: Short-term national bonds (短期国債)+Products	Assets	Debit	Products	商品	Asset: Products (商品)。分記法用。3 分法 (仕入\/売上\/繰越商品) では 'MerchandiseInventory' を使う+Machinery	Assets	Debit	Machinery and equipment	機械装置	Asset: Machinery and equipment (機械装置)+Building	Assets	Debit	Real estate	建物	Asset: Real estate (建物)+Vehicle	Assets	Debit	Vehicles	車両運搬具	Asset: Vehicles (車両運搬具)+StockInvestment	Assets	Debit	Stock investment	株式投資	Asset: Stock investment (株式投資)+EquipmentInvestment	Assets	Debit	Equipment investment	設備投資	Asset: Equipment investment (設備投資)+LongTermLoansReceivable	Assets	Debit	Long-term loans receivable	長期貸付金	Asset: Long-term loans receivable (長期貸付金)+AccountsReceivable	Assets	Debit	Accounts receivable	売掛金	Asset: Accounts receivable (売掛金)+ShortTermLoansReceivable	Assets	Debit	Short-term loans receivable	短期貸付金	Asset: Short-term loans receivable (短期貸付金)+ReserveDepositReceivable	Assets	Debit	Reserve deposits, asset side	準備預金, 資産側 — 市中銀行が中央銀行に置く準備預金。SNA\/マクロ系	Asset: Reserve deposits, asset side (準備預金, 資産側 — 市中銀行が中央銀行に置く準備預金。SNA\/マクロ系)+Gold	Assets	Debit	Gold	金	Asset: Gold (金)+GovernmentService	Assets	Debit	Government service	政府サービス。SNA\/マクロ系	Asset: Government service (政府サービス。SNA\/マクロ系)+CapitalStock	Equity	Credit	Capital stock	資本金	Equity: Capital stock (資本金)+RetainedEarnings	Equity	Credit	Retained earnings	繰越利益剰余金	Equity: Retained earnings (繰越利益剰余金)+LongTermLoansPayable	Liability	Credit	Long-term loans payable	長期借入金	Liability: Long-term loans payable (長期借入金)+ShortTermLoansPayable	Liability	Credit	Short-term loans payable	短期借入金	Liability: Short-term loans payable (短期借入金)+LoansPayable	Liability	Credit	Loans payable	借入金	Liability: Loans payable (借入金)+ReserveForDepreciation	Liability	Credit	Reserve for depreciation	減価償却引当金 — SNA\/マクロ系の旧称。簿記の間接法には 'AccumulatedDepreciation' (減価償却累計額	Liability: Reserve for depreciation (減価償却引当金 — SNA\/マクロ系の旧称。簿記の間接法には 'AccumulatedDepreciation' (減価償却累計額) を使う)+DepositPayable	Liability	Credit	Deposits accepted	受入預金 — 銀行側の負債としての預金。SNA\/マクロ系。従業員等からの預り金は 'DepositsReceived'	Liability: Deposits accepted (受入預金 — 銀行側の負債としての預金。SNA\/マクロ系。従業員等からの預り金は 'DepositsReceived')+LongTermNationalBondsPayable	Liability	Credit	Long-term national bonds payable	長期国債, 発行側	Liability: Long-term national bonds payable (長期国債, 発行側)+ShortTermNationalBondsPayable	Liability	Credit	Short-term national bonds payable	短期国債, 発行側	Liability: Short-term national bonds payable (短期国債, 発行側)+ReserveDepositPayable	Liability	Credit	Reserve deposits, liability side	準備預金, 負債側 — 中央銀行が受け入れる準備預金。SNA\/マクロ系	Liability: Reserve deposits, liability side (準備預金, 負債側 — 中央銀行が受け入れる準備預金。SNA\/マクロ系)。※簿記の買掛金は 'AccountsPayable' を使うこと (旧 examples が本科目を買掛金の代用にしていた経緯あり)+CentralBankNotePayable	Liability	Credit	Central bank notes	発行銀行券。SNA\/マクロ系	Liability: Central bank notes (発行銀行券。SNA\/マクロ系)+Depreciation	Cost	Debit	Depreciation	減価償却費	Expense: Depreciation (減価償却費)+AmortizationExpense	Cost	Debit	Amortization expense for intangibles	無形固定資産償却費 — 特許権・商標権・ソフトウェア等の無形資産の償却費。有形の 'Depreciation' (減価償却費	Expense: Amortization expense for intangibles (無形固定資産償却費 — 特許権・商標権・ソフトウェア等の無形資産の償却費。有形の 'Depreciation' (減価償却費) と区別される)+SalesCost	Cost	Debit	Cost of sales	売上原価	Expense: Cost of sales (売上原価)+BusinessTrip	Cost	Debit	Travel and transportation	旅費交通費	Expense: Travel and transportation (旅費交通費)+Commutation	Cost	Debit	Communication	通信費 — 旧称。新規コードでは 'CommunicationExpenses' を使う	Expense: Communication (通信費 — 旧称。新規コードでは 'CommunicationExpenses' を使う)+UtilitiesExpense	Cost	Debit	Utilities	水道光熱費	Expense: Utilities (水道光熱費)+RentExpense	Cost	Debit	Rent	支払家賃	Expense: Rent (支払家賃)+AdvertisingExpense	Cost	Debit	Advertising	広告宣伝費	Expense: Advertising (広告宣伝費)+DeliveryExpenses	Cost	Debit	Delivery	発送費	Expense: Delivery (発送費)+SuppliesExpenses	Cost	Debit	Supplies	消耗品費	Expense: Supplies (消耗品費)+MiscellaneousExpenses	Cost	Debit	Miscellaneous	雑費	Expense: Miscellaneous (雑費)+WageExpenditure	Cost	Debit	Wages	給料	Expense: Wages (給料)+InterestExpense	Cost	Debit	Interest expense	支払利息	Expense: Interest expense (支払利息)+TaxesExpense	Cost	Debit	Taxes	租税公課	Expense: Taxes (租税公課)+ConsumptionExpenditure	Cost	Debit	Consumption expenditure	消費支出。SNA\/マクロ系	Expense: Consumption expenditure (消費支出。SNA\/マクロ系)+SubsidyExpense	Cost	Debit	Subsidy expenditure	補助金支出。SNA\/マクロ系	Expense: Subsidy expenditure (補助金支出。SNA\/マクロ系)+CentralBankPaymentExpense	Cost	Debit	Central bank payment to treasury	国庫納付金支出。SNA\/マクロ系	Expense: Central bank payment to treasury (国庫納付金支出。SNA\/マクロ系)+Purchases	Cost	Debit	Purchases	仕入	Expense: Purchases (仕入)+NetIncome	Cost	Debit	Net income	当期純利益 — 決算振替用。借方側に立つため Expense 区分	Expense: Net income (当期純利益 — 決算振替用。借方側に立つため Expense 区分)+ValueAdded	Revenue	Credit	Value added	付加価値。SNA\/マクロ系	Revenue: Value added (付加価値。SNA\/マクロ系)+SubsidyIncome	Revenue	Credit	Subsidy income	補助金収入。SNA\/マクロ系	Revenue: Subsidy income (補助金収入。SNA\/マクロ系)+NationalBondInterestEarned	Revenue	Credit	National bond interest earned	国債利息収入	Revenue: National bond interest earned (国債利息収入)+DepositInterestEarned	Revenue	Credit	Deposit interest earned	預金利息収入	Revenue: Deposit interest earned (預金利息収入)+GrossProfit	Revenue	Credit	Gross profit	売上総利益 — 決算振替用	Revenue: Gross profit (売上総利益 — 決算振替用)+OrdinaryProfit	Revenue	Credit	Ordinary profit	経常利益 — 決算振替用	Revenue: Ordinary profit (経常利益 — 決算振替用)+InterestEarned	Revenue	Credit	Interest earned	受取利息	Revenue: Interest earned (受取利息)+ReceiptFee	Revenue	Credit	Receipt fee	受取手数料。支払側は 'PaymentFees'	Revenue: Receipt fee (受取手数料。支払側は 'PaymentFees')+RentalIncome	Revenue	Credit	Rental income	受取家賃	Revenue: Rental income (受取家賃)+WageEarned	Revenue	Credit	Wage income	賃金収入。SNA\/マクロ系	Revenue: Wage income (賃金収入。SNA\/マクロ系)+TaxesRevenue	Revenue	Credit	Tax revenue	租税収入。SNA\/マクロ系	Revenue: Tax revenue (租税収入。SNA\/マクロ系)+CentralBankPaymentIncome	Revenue	Credit	Central bank payment to treasury	国庫納付金収入。SNA\/マクロ系	Revenue: Central bank payment to treasury (国庫納付金収入。SNA\/マクロ系)+Sales	Revenue	Credit	Sales	売上	Revenue: Sales (売上)+EquityInEarningsOfInvestee	Revenue	Credit	Equity in earnings of investee	持分法による投資利益	Revenue: Equity in earnings of investee (持分法による投資利益). Recognized under the equity method.+NetLoss	Revenue	Credit	Net loss	当期純損失 — 決算振替用。貸方側に立つため Revenue 区分	Revenue: Net loss (当期純損失 — 決算振替用。貸方側に立つため Revenue 区分)+PettyCash	Assets	Debit	Petty cash	小口現金	Asset: Petty cash (小口現金)+NotesReceivable	Assets	Debit	Notes receivable	受取手形	Asset: Notes receivable (受取手形)+ElectronicallyRecordedReceivable	Assets	Debit	Electronically recorded monetary claims	電子記録債権	Asset: Electronically recorded monetary claims (電子記録債権)+CreditCardReceivable	Assets	Debit	Credit card receivable	クレジット売掛金	Asset: Credit card receivable (クレジット売掛金)+NotesLoansReceivable	Assets	Debit	Loans receivable on notes	手形貸付金	Asset: Loans receivable on notes (手形貸付金)+MerchandiseInventory	Assets	Debit	Merchandise inventory	繰越商品	Asset: Merchandise inventory (繰越商品). Use under the periodic/3-account method (3 分法: Purchases\/Sales\/MerchandiseInventory). For the perpetual\/specific-identification method (分記法) use 'Products' instead.+AdvancesPaid	Assets	Debit	Advances paid	前払金	Asset: Advances paid (前払金)+PrepaidExpenses	Assets	Debit	Prepaid expenses	前払費用	Asset: Prepaid expenses (前払費用), deferral accrual account (経過勘定)+AccruedRevenue	Assets	Debit	Accrued revenue	未収収益	Asset: Accrued revenue (未収収益), deferral accrual account (経過勘定)+OtherReceivables	Assets	Debit	Other receivables	未収入金	Asset: Other receivables (未収入金)+PaymentsOnBehalf	Assets	Debit	Payments made on behalf	立替金	Asset: Payments made on behalf (立替金)+SuspensePayments	Assets	Debit	Suspense payments	仮払金	Asset: Suspense payments (仮払金)+ConsumptionTaxPaid	Assets	Debit	Consumption tax paid	仮払消費税	Asset: Consumption tax paid (仮払消費税)+PrepaidCorporateIncomeTaxes	Assets	Debit	Prepaid corporate income taxes	仮払法人税等	Asset: Prepaid corporate income taxes (仮払法人税等)+Land	Assets	Debit	Land	土地	Asset: Land (土地)+Fixtures	Assets	Debit	Fixtures and equipment	備品	Asset: Fixtures and equipment (備品)+Patent	Assets	Debit	Patent	特許権	Asset: Patent (特許権)+Trademark	Assets	Debit	Trademark	商標権	Asset: Trademark (商標権)+Software	Assets	Debit	Software	ソフトウェア	Asset: Software (ソフトウェア)+CashOverShort	Assets	Debit	Cash over and short	現金過不足	Asset: Cash over and short (現金過不足), a temporary/suspense account cleared at closing to MiscellaneousIncome\/MiscellaneousLoss+AccountsPayable	Liability	Credit	Accounts payable	買掛金	Liability: Accounts payable (買掛金)+NotesPayable	Liability	Credit	Notes payable	支払手形	Liability: Notes payable (支払手形)+ElectronicallyRecordedObligations	Liability	Credit	Electronically recorded monetary obligations	電子記録債務	Liability: Electronically recorded monetary obligations (電子記録債務)+NotesLoansPayable	Liability	Credit	Loans payable on notes	手形借入金	Liability: Loans payable on notes (手形借入金)+BankOverdraft	Liability	Credit	Bank overdraft	当座借越	Liability: Bank overdraft (当座借越)+AdvancesReceived	Liability	Credit	Advances received	前受金	Liability: Advances received (前受金)+UnearnedRevenue	Liability	Credit	Unearned revenue	前受収益	Liability: Unearned revenue (前受収益), deferral accrual account (経過勘定)+AccruedExpenses	Liability	Credit	Accrued expenses	未払費用	Liability: Accrued expenses (未払費用), deferral accrual account (経過勘定)+OtherPayables	Liability	Credit	Other payables	未払金	Liability: Other payables (未払金)+DepositsReceived	Liability	Credit	Deposits received	預り金	Liability: Deposits received (預り金)+SuspenseReceipts	Liability	Credit	Suspense receipts	仮受金	Liability: Suspense receipts (仮受金)+ConsumptionTaxReceived	Liability	Credit	Consumption tax received	仮受消費税	Liability: Consumption tax received (仮受消費税)+AccruedConsumptionTax	Liability	Credit	Accrued (unpaid) consumption tax	未払消費税	Liability: Accrued (unpaid) consumption tax (未払消費税)+AccruedCorporateIncomeTaxes	Liability	Credit	Accrued (unpaid) corporate income taxes	未払法人税等	Liability: Accrued (unpaid) corporate income taxes (未払法人税等)+UnpaidDividends	Liability	Credit	Unpaid dividends	未払配当金	Liability: Unpaid dividends (未払配当金)+AllowanceForDoubtfulAccounts	Assets	Credit	Allowance for doubtful accounts	貸倒引当金	Asset (contra): Allowance for doubtful accounts (貸倒引当金), a credit-balance valuation account (評価勘定) deducted from receivables. Home side is Credit because it is a contra asset (isContra); values stay non-negative and the Hat\/Not structure is intact. B\/S deduction (net) presentation is the Write side's job.+AccumulatedDepreciation	Assets	Credit	Accumulated depreciation	減価償却累計額	Asset (contra): Accumulated depreciation (減価償却累計額), a credit-balance valuation account (評価勘定) under the indirect method (間接法), deducted from the related depreciable assets. Home side is Credit because it is a contra asset (isContra). This is the canonical bookkeeping account for accumulated depreciation; the existing 'ReserveForDepreciation' is retained as the legacy SNA\/macro-accounting name.+LegalRetainedEarnings	Equity	Credit	Legal (appropriated) retained earnings reserve	利益準備金	Equity: Legal (appropriated) retained earnings reserve (利益準備金)+CumulativeTranslationAdjustment	Equity	Credit	Cumulative translation adjustment	為替換算調整勘定; 在外子会社等の外貨建財務諸表の換算差額を計上する OCI/資本の部の項目	Equity: Cumulative translation adjustment (為替換算調整勘定; 在外子会社等の外貨建財務諸表の換算差額を計上する OCI/資本の部の項目)+ProvisionForDoubtfulAccounts	Cost	Debit	Provision for doubtful accounts	貸倒引当金繰入	Cost: Provision for doubtful accounts (貸倒引当金繰入)+BadDebtLoss	Cost	Debit	Bad debt loss	貸倒損失	Cost: Bad debt loss (貸倒損失)+LossOnSalesOfFixedAssets	Cost	Debit	Loss on sales of fixed assets	固定資産売却損	Cost: Loss on sales of fixed assets (固定資産売却損)+LossOnSalesOfNotesReceivable	Cost	Debit	Loss on sales of notes receivable	手形売却損	Cost: Loss on sales of notes receivable (手形売却損)+PaymentFees	Cost	Debit	Payment fees / fees paid	支払手数料	Cost: Payment fees / fees paid (支払手数料), the debit counterpart of 'ReceiptFee'+MiscellaneousLoss	Cost	Debit	Miscellaneous loss	雑損	Cost: Miscellaneous loss (雑損)+CorporateIncomeTaxes	Cost	Debit	Corporate income taxes	法人税等	Cost: Corporate income taxes (法人税等)+CommunicationExpenses	Cost	Debit	Communication expenses	通信費	Cost: Communication expenses (通信費). Explicitly named counterpart of the legacy 'Commutation' (also "Communication"); 'Commutation' is retained for backward compatibility.+GainOnSalesOfFixedAssets	Revenue	Credit	Gain on sales of fixed assets	固定資産売却益	Revenue: Gain on sales of fixed assets (固定資産売却益)+RecoveryOfBadDebts	Revenue	Credit	Recovery of bad debts written off	償却債権取立益	Revenue: Recovery of bad debts written off (償却債権取立益)+MiscellaneousIncome	Revenue	Credit	Miscellaneous income	雑益	Revenue: Miscellaneous income (雑益)+ReversalOfAllowanceForDoubtfulAccounts	Revenue	Credit	Reversal of allowance for doubtful accounts	貸倒引当金戻入	Revenue: Reversal of allowance for doubtful accounts (貸倒引当金戻入). Credit counterpart used by the 差額補充法/洗替法 when the estimated allowance is smaller than the existing balance (the excess of 'AllowanceForDoubtfulAccounts' is released).+TimeDeposits	Assets	Debit	Time deposits	定期預金	Assets: Time deposits (定期預金)+LoansReceivable	Assets	Debit	Loans receivable	貸付金	Assets: Loans receivable (貸付金)+GiftCertificatesReceived	Assets	Debit	Gift certificates received	受取商品券	Assets: Gift certificates received (受取商品券)+SecurityDepositsPaid	Assets	Debit	Guarantee deposits	差入保証金	Assets: Guarantee deposits (差入保証金)+SuppliesOnHand	Assets	Debit	Supplies	貯蔵品	Assets: Supplies (貯蔵品)+ContractAssets	Assets	Debit	Contract assets	契約資産	Assets: Contract assets (契約資産)+IncomeTaxesRefundReceivable	Assets	Debit	Income taxes refund receivable	未収還付法人税等	Assets: Income taxes refund receivable (未収還付法人税等)+WorkInProcess	Assets	Debit	Work in process	仕掛品	Assets: Work in process (仕掛品)+DeferredTaxAssets	Assets	Debit	Deferred tax assets	繰延税金資産	Assets: Deferred tax assets (繰延税金資産)+LeasedAssets	Assets	Debit	Leased assets	リース資産	Assets: Leased assets (リース資産)+ToolsAndInstruments	Assets	Debit	Tools and instruments	工具器具	Assets: Tools and instruments (工具器具)+ConstructionInProgress	Assets	Debit	Construction in progress	建設仮勘定	Assets: Construction in progress (建設仮勘定)+Goodwill	Assets	Debit	Goodwill	のれん	Assets: Goodwill (のれん)+SoftwareInProgress	Assets	Debit	Software in progress	ソフトウェア仮勘定	Assets: Software in progress (ソフトウェア仮勘定)+LongTermPrepaidExpenses	Assets	Debit	Long-term prepaid expenses	長期前払費用	Assets: Long-term prepaid expenses (長期前払費用)+DishonoredNotesReceivable	Assets	Debit	Dishonored notes receivable	不渡手形	Assets: Dishonored notes receivable (不渡手形)+PrepaidPensionCost	Assets	Debit	Prepaid pension costs	前払年金費用	Assets: Prepaid pension costs (前払年金費用)+NetDefinedBenefitAsset	Assets	Debit	Retirement benefit asset	退職給付に係る資産	Assets: Retirement benefit asset (退職給付に係る資産)+DepositsInSpecialAccounts	Assets	Debit	Deposits in special accounts	別段預金	Assets: Deposits in special accounts (別段預金)+Structures	Assets	Debit	Structures	構築物	Assets: Structures (構築物)+LeaseholdRights	Assets	Debit	Leasehold interests in land	借地権	Assets: Leasehold interests in land (借地権)+NonOperatingNotesReceivable	Assets	Debit	Non-operating notes receivable	営業外受取手形	Assets: Non-operating notes receivable (営業外受取手形)+NonOperatingElectronicallyRecordedReceivable	Assets	Debit	Electronically recorded monetary claims - non-operating	営業外電子記録債権	Assets: Electronically recorded monetary claims - non-operating (営業外電子記録債権)+RefundLiabilities	Liability	Credit	Refund liabilities	返金負債	Liability: Refund liabilities (返金負債)+NonOperatingNotesPayable	Liability	Credit	Non-operating notes payable	営業外支払手形	Liability: Non-operating notes payable (営業外支払手形)+NonOperatingElectronicallyRecordedObligations	Liability	Credit	Electronically recorded obligations - non-operating	営業外電子記録債務	Liability: Electronically recorded obligations - non-operating (営業外電子記録債務)+BonusesPayable	Liability	Credit	Accrued bonuses	未払賞与	Liability: Accrued bonuses (未払賞与)+AllowanceForRepairs	Liability	Credit	Provision for repairs	修繕引当金	Liability: Provision for repairs (修繕引当金)+AllowanceForProductWarranties	Liability	Credit	Provision for warranties	商品保証引当金	Liability: Provision for warranties (商品保証引当金)+AllowanceForBonuses	Liability	Credit	Provision for bonuses	賞与引当金	Liability: Provision for bonuses (賞与引当金)+DeferredTaxLiabilities	Liability	Credit	Deferred tax liabilities	繰延税金負債	Liability: Deferred tax liabilities (繰延税金負債)+LeaseObligations	Liability	Credit	Lease liabilities	リース債務	Liability: Lease liabilities (リース債務)+GuaranteeDepositsReceived	Liability	Credit	Guarantee deposits received	預り保証金	Liability: Guarantee deposits received (預り保証金)+AllowanceForRetirementBenefits	Liability	Credit	Provision for retirement benefits	退職給付引当金	Liability: Provision for retirement benefits (退職給付引当金)+LongTermOtherPayables	Liability	Credit	Long-term accounts payable - other	長期未払金	Liability: Long-term accounts payable - other (長期未払金)+NetDefinedBenefitLiability	Liability	Credit	Retirement benefit liability	退職給付に係る負債	Liability: Retirement benefit liability (退職給付に係る負債)+StockSubscriptionDeposits	Equity	Credit	Deposits for subscriptions of shares	株式申込証拠金	Equity: Deposits for subscriptions of shares (株式申込証拠金)+LegalCapitalSurplus	Equity	Credit	Legal capital surplus	資本準備金	Equity: Legal capital surplus (資本準備金)+OtherCapitalSurplus	Equity	Credit	Other capital surplus	その他資本剰余金	Equity: Other capital surplus (その他資本剰余金)+DividendEqualizationReserve	Equity	Credit	Reserve for dividend equalization	配当平均積立金	Equity: Reserve for dividend equalization (配当平均積立金)+RepairFundReserve	Equity	Credit	Reserve for repairs	修繕積立金	Equity: Reserve for repairs (修繕積立金)+ConstructionFundReserve	Equity	Credit	Reserve for new construction	新築積立金	Equity: Reserve for new construction (新築積立金)+GeneralReserve	Equity	Credit	General reserve	別途積立金	Equity: General reserve (別途積立金)+ValuationDifferenceOnOtherSecurities	Equity	Credit	Valuation difference on available-for-sale securities	その他有価証券評価差額金	Equity: Valuation difference on available-for-sale securities (その他有価証券評価差額金)+NonControllingInterests	Equity	Credit	Non-controlling interests	非支配株主持分	Equity: Non-controlling interests (非支配株主持分)+CapitalSurplus	Equity	Credit	Capital surplus	資本剰余金	Equity: Capital surplus (資本剰余金)+EarnedSurplus	Equity	Credit	Retained earnings	利益剰余金	Equity: Retained earnings (利益剰余金)+ServiceRevenue	Revenue	Credit	Service revenue	役務収益	Revenue: Service revenue (役務収益)+OperatingRevenue	Revenue	Credit	Operating revenue	営業収益	Revenue: Operating revenue (営業収益)+GainOnSalesOfSecurities	Revenue	Credit	Gain on sale of securities	有価証券売却益	Revenue: Gain on sale of securities (有価証券売却益)+GainOnValuationOfSecurities	Revenue	Credit	Gain on valuation of securities	有価証券評価益	Revenue: Gain on valuation of securities (有価証券評価益)+DividendsReceived	Revenue	Credit	Dividend income	受取配当金	Revenue: Dividend income (受取配当金)+InterestOnSecurities	Revenue	Credit	Interest on securities	有価証券利息	Revenue: Interest on securities (有価証券利息)+GainOnSalesOfInvestmentSecurities	Revenue	Credit	Gain on sale of investment securities	投資有価証券売却益	Revenue: Gain on sale of investment securities (投資有価証券売却益)+InsuranceGain	Revenue	Credit	Gain on insurance claims	保険差益	Revenue: Gain on insurance claims (保険差益)+GainOnBargainPurchase	Revenue	Credit	Gain on bargain purchase	負ののれん発生益	Revenue: Gain on bargain purchase (負ののれん発生益)+ReversalOfAllowanceForRepairs	Revenue	Credit	Reversal of provision for repairs	修繕引当金戻入	Revenue: Reversal of provision for repairs (修繕引当金戻入)+ReversalOfAllowanceForProductWarranties	Revenue	Credit	Reversal of provision for warranties	商品保証引当金戻入	Revenue: Reversal of provision for warranties (商品保証引当金戻入)+GainOnDonationOfFixedAssets	Revenue	Credit	Gain on receipt of donated non-current assets	固定資産受贈益	Revenue: Gain on receipt of donated non-current assets (固定資産受贈益)+GainOnNationalSubsidies	Revenue	Credit	Gain on receipt of national subsidies	国庫補助金受贈益	Revenue: Gain on receipt of national subsidies (国庫補助金受贈益)+GainOnConstructionGrants	Revenue	Credit	Gain on contribution received for construction	工事負担金受贈益	Revenue: Gain on contribution received for construction (工事負担金受贈益)+LandRentReceived	Revenue	Credit	Rental income from land	受取地代	Revenue: Rental income from land (受取地代)+SalesRebates	Revenue	Debit	Sales rebates	売上割戻	Revenue: Sales rebates (売上割戻)+CostOfServices	Cost	Debit	Cost of services	役務原価	Cost: Cost of services (役務原価)+OperatingExpenses	Cost	Debit	Operating expenses	営業費用	Cost: Operating expenses (営業費用)+InventoryShrinkageLoss	Cost	Debit	Inventory shrinkage loss	棚卸減耗損	Cost: Inventory shrinkage loss (棚卸減耗損)+LossOnValuationOfMerchandise	Cost	Debit	Valuation loss on goods	商品評価損	Cost: Valuation loss on goods (商品評価損)+Bonuses	Cost	Debit	Bonuses	賞与	Cost: Bonuses (賞与)+RetirementBenefitExpenses	Cost	Debit	Retirement benefit expenses	退職給付費用	Cost: Retirement benefit expenses (退職給付費用)+ProvisionForRepairs	Cost	Debit	Provision for repairs	修繕引当金繰入	Cost: Provision for repairs (修繕引当金繰入)+ProvisionForBonuses	Cost	Debit	Provision for bonuses	賞与引当金繰入	Cost: Provision for bonuses (賞与引当金繰入)+ProvisionForProductWarranties	Cost	Debit	Provision for warranties	商品保証引当金繰入	Cost: Provision for warranties (商品保証引当金繰入)+ResearchAndDevelopmentExpenses	Cost	Debit	Research and development expenses	研究開発費	Cost: Research and development expenses (研究開発費)+AmortizationOfGoodwill	Cost	Debit	Amortization of goodwill	のれん償却	Cost: Amortization of goodwill (のれん償却)+AmortizationOfSoftware	Cost	Debit	Amortization of software	ソフトウェア償却	Cost: Amortization of software (ソフトウェア償却)+AmortizationOfPatents	Cost	Debit	Amortization of patent rights	特許権償却	Cost: Amortization of patent rights (特許権償却)+LeaseExpenses	Cost	Debit	Lease expenses	支払リース料	Cost: Lease expenses (支払リース料)+IncorporationExpenses	Cost	Debit	Organization expenses	創立費	Cost: Organization expenses (創立費)+StockIssuanceCosts	Cost	Debit	Share issuance costs	株式交付費	Cost: Share issuance costs (株式交付費)+BusinessCommencementExpenses	Cost	Debit	Business commencement expenses	開業費	Cost: Business commencement expenses (開業費)+DevelopmentExpenses	Cost	Debit	Development expenses	開発費	Cost: Development expenses (開発費)+LossOnSalesOfElectronicallyRecordedReceivables	Cost	Debit	Loss on sale of electronically recorded monetary claims	電子記録債権売却損	Cost: Loss on sale of electronically recorded monetary claims (電子記録債権売却損)+LossOnSalesOfReceivables	Cost	Debit	Loss on sale of receivables	債権売却損	Cost: Loss on sale of receivables (債権売却損)+LossOnSalesOfSecurities	Cost	Debit	Loss on sale of securities	有価証券売却損	Cost: Loss on sale of securities (有価証券売却損)+LossOnValuationOfSecurities	Cost	Debit	Loss on valuation of securities	有価証券評価損	Cost: Loss on valuation of securities (有価証券評価損)+LossOnSalesOfInvestmentSecurities	Cost	Debit	Loss on sale of investment securities	投資有価証券売却損	Cost: Loss on sale of investment securities (投資有価証券売却損)+LossOnFire	Cost	Debit	Loss on fire	火災損失	Cost: Loss on fire (火災損失)+LossOnRetirementOfFixedAssets	Cost	Debit	Loss on retirement of non-current assets	固定資産除却損	Cost: Loss on retirement of non-current assets (固定資産除却損)+LossOnReductionOfFixedAssets	Cost	Debit	Loss on tax purpose reduction entry of non-current assets	固定資産圧縮損	Cost: Loss on tax purpose reduction entry of non-current assets (固定資産圧縮損)+AdditionalIncomeTaxesForPriorPeriods	Cost	Debit	Additional income taxes for prior periods	追徴法人税等	Cost: Additional income taxes for prior periods (追徴法人税等)+RefundOfIncomeTaxes	Cost	Credit	Refund of income taxes	還付法人税等	Cost: Refund of income taxes (還付法人税等)+PurchaseRebates	Cost	Credit	Purchase rebates	仕入割戻	Cost: Purchase rebates (仕入割戻)+WelfareExpenses	Cost	Debit	Welfare expenses	福利厚生費	Cost: Welfare expenses (福利厚生費)+MaintenanceExpenses	Cost	Debit	Maintenance expenses	保守費	Cost: Maintenance expenses (保守費)+StatutoryWelfareExpenses	Cost	Debit	Legal welfare expenses	法定福利費	Cost: Legal welfare expenses (法定福利費)+LandRentPaid	Cost	Debit	Rent expenses on land	支払地代	Cost: Rent expenses on land (支払地代)+InsuranceExpense	Cost	Debit	Insurance expenses	保険料	Cost: Insurance expenses (保険料)+RepairsExpense	Cost	Debit	Repair expenses	修繕費	Cost: Repair expenses (修繕費)+StorageExpenses	Cost	Debit	Storage costs	保管費	Cost: Storage costs (保管費)+MembershipFees	Cost	Debit	Membership fees	諸会費	Cost: Membership fees (諸会費)+IncomeSummary	Assets	Debit	Income summary	損益	Bookkeeping device: Income summary (損益). Assets/NoClose is a technical debit-side placeholder; it is not a balance-sheet asset and is not automatically closed.+SuspenseAccount	Assets	Debit	Suspense account	未決算	Assets: Suspense account (未決算)+ForeignExchangeGains	Revenue	Credit	Foreign exchange gains	為替差益	Revenue: Foreign exchange gains (為替差益)+ForeignExchangeLosses	Cost	Debit	Foreign exchange losses	為替差損	Cost: Foreign exchange losses (為替差損)+ContraAccountForGuaranteeObligations	Assets	Debit	Contra account for guarantee obligations	保証債務見返	Assets: Contra account for guarantee obligations (保証債務見返)+GuaranteeObligations	Liability	Credit	Guarantee obligations	保証債務	Liability: Guarantee obligations (保証債務)+IncomeTaxesAdjustment	Cost	Debit	Income taxes - deferred	法人税等調整額	Cost: Income taxes - deferred (法人税等調整額)+BranchCurrentAccount	Assets	Debit	Branch current account	支店	Assets: Branch current account (支店)+HeadOfficeCurrentAccount	Liability	Credit	Head office current account	本店	Liability: Head office current account (本店), the credit-balance reciprocal account in branch books.+NetIncomeAttributableToNCI	Cost	Debit	Profit attributable to non-controlling interests	非支配株主に帰属する当期純利益	Cost: Profit attributable to non-controlling interests (非支配株主に帰属する当期純利益). NoClose: consolidation procedures transfer it separately to non-controlling interests.+NetLossAttributableToNCI	Revenue	Credit	Loss attributable to non-controlling interests	非支配株主に帰属する当期純損失	Revenue: Loss attributable to non-controlling interests (非支配株主に帰属する当期純損失). NoClose: consolidation procedures transfer it separately to non-controlling interests.+TradingSecurities	Assets	Debit	Trading securities	売買目的有価証券	Assets: Trading securities (売買目的有価証券)+HeldToMaturityBonds	Assets	Debit	Held-to-maturity bonds	満期保有目的債券	Assets: Held-to-maturity bonds (満期保有目的債券)+SubsidiaryStocks	Assets	Debit	Shares of subsidiaries	子会社株式	Assets: Shares of subsidiaries (子会社株式)+AffiliateStocks	Assets	Debit	Shares of associates	関連会社株式	Assets: Shares of associates (関連会社株式)+AvailableForSaleSecurities	Assets	Debit	Available-for-sale securities	その他有価証券	Assets: Available-for-sale securities (その他有価証券)+ConsumptionTaxRefundReceivable	Assets	Debit	Consumption tax refund receivable	未収還付消費税	Asset: Consumption tax refund receivable (未収還付消費税)+PropertyTaxPayable	Liability	Credit	Property tax payable	未払固定資産税	Liability: Property tax payable (未払固定資産税)+DepositsReceivedFromOfficers	Liability	Credit	Deposits received from officers	役員預り金	Liability: Deposits received from officers (役員預り金)+EntertainmentExpenses	Cost	Debit	Entertainment expenses	交際費	Expense: Entertainment expenses (交際費)+MeetingExpenses	Cost	Debit	Meeting expenses	会議費	Expense: Meeting expenses (会議費)+NewspaperBooksExpenses	Cost	Debit	Newspapers and books	新聞図書費	Expense: Newspapers and books (新聞図書費)+RawMaterials	Assets	Debit	Raw materials	原材料	Assets: Raw materials (原材料)+GoodsInTransit	Assets	Debit	Goods in transit	未着品	Assets: Goods in transit (未着品)
+ test/fixtures/post-vocab/ordinals.tsv view
@@ -0,0 +1,242 @@+# post-vocab Enum ordinals (constructor, fromEnum); schema 1+Cash	0+Deposits	1+CurrentDeposits	2+Securities	3+InvestmentSecurities	4+InvestmentInAssociate	5+LongTermNationalBonds	6+ShortTermNationalBonds	7+Products	8+Machinery	9+Building	10+Vehicle	11+StockInvestment	12+EquipmentInvestment	13+LongTermLoansReceivable	14+AccountsReceivable	15+ShortTermLoansReceivable	16+ReserveDepositReceivable	17+Gold	18+GovernmentService	19+CapitalStock	20+RetainedEarnings	21+LongTermLoansPayable	22+ShortTermLoansPayable	23+LoansPayable	24+ReserveForDepreciation	25+DepositPayable	26+LongTermNationalBondsPayable	27+ShortTermNationalBondsPayable	28+ReserveDepositPayable	29+CentralBankNotePayable	30+Depreciation	31+AmortizationExpense	32+SalesCost	33+BusinessTrip	34+Commutation	35+UtilitiesExpense	36+RentExpense	37+AdvertisingExpense	38+DeliveryExpenses	39+SuppliesExpenses	40+MiscellaneousExpenses	41+WageExpenditure	42+InterestExpense	43+TaxesExpense	44+ConsumptionExpenditure	45+SubsidyExpense	46+CentralBankPaymentExpense	47+Purchases	48+NetIncome	49+ValueAdded	50+SubsidyIncome	51+NationalBondInterestEarned	52+DepositInterestEarned	53+GrossProfit	54+OrdinaryProfit	55+InterestEarned	56+ReceiptFee	57+RentalIncome	58+WageEarned	59+TaxesRevenue	60+CentralBankPaymentIncome	61+Sales	62+EquityInEarningsOfInvestee	63+NetLoss	64+PettyCash	65+NotesReceivable	66+ElectronicallyRecordedReceivable	67+CreditCardReceivable	68+NotesLoansReceivable	69+MerchandiseInventory	70+AdvancesPaid	71+PrepaidExpenses	72+AccruedRevenue	73+OtherReceivables	74+PaymentsOnBehalf	75+SuspensePayments	76+ConsumptionTaxPaid	77+PrepaidCorporateIncomeTaxes	78+Land	79+Fixtures	80+Patent	81+Trademark	82+Software	83+CashOverShort	84+AccountsPayable	85+NotesPayable	86+ElectronicallyRecordedObligations	87+NotesLoansPayable	88+BankOverdraft	89+AdvancesReceived	90+UnearnedRevenue	91+AccruedExpenses	92+OtherPayables	93+DepositsReceived	94+SuspenseReceipts	95+ConsumptionTaxReceived	96+AccruedConsumptionTax	97+AccruedCorporateIncomeTaxes	98+UnpaidDividends	99+AllowanceForDoubtfulAccounts	100+AccumulatedDepreciation	101+LegalRetainedEarnings	102+CumulativeTranslationAdjustment	103+ProvisionForDoubtfulAccounts	104+BadDebtLoss	105+LossOnSalesOfFixedAssets	106+LossOnSalesOfNotesReceivable	107+PaymentFees	108+MiscellaneousLoss	109+CorporateIncomeTaxes	110+CommunicationExpenses	111+GainOnSalesOfFixedAssets	112+RecoveryOfBadDebts	113+MiscellaneousIncome	114+ReversalOfAllowanceForDoubtfulAccounts	115+TimeDeposits	116+LoansReceivable	117+GiftCertificatesReceived	118+SecurityDepositsPaid	119+SuppliesOnHand	120+ContractAssets	121+IncomeTaxesRefundReceivable	122+WorkInProcess	123+DeferredTaxAssets	124+LeasedAssets	125+ToolsAndInstruments	126+ConstructionInProgress	127+Goodwill	128+SoftwareInProgress	129+LongTermPrepaidExpenses	130+DishonoredNotesReceivable	131+PrepaidPensionCost	132+NetDefinedBenefitAsset	133+DepositsInSpecialAccounts	134+Structures	135+LeaseholdRights	136+NonOperatingNotesReceivable	137+NonOperatingElectronicallyRecordedReceivable	138+RefundLiabilities	139+NonOperatingNotesPayable	140+NonOperatingElectronicallyRecordedObligations	141+BonusesPayable	142+AllowanceForRepairs	143+AllowanceForProductWarranties	144+AllowanceForBonuses	145+DeferredTaxLiabilities	146+LeaseObligations	147+GuaranteeDepositsReceived	148+AllowanceForRetirementBenefits	149+LongTermOtherPayables	150+NetDefinedBenefitLiability	151+StockSubscriptionDeposits	152+LegalCapitalSurplus	153+OtherCapitalSurplus	154+DividendEqualizationReserve	155+RepairFundReserve	156+ConstructionFundReserve	157+GeneralReserve	158+ValuationDifferenceOnOtherSecurities	159+NonControllingInterests	160+CapitalSurplus	161+EarnedSurplus	162+ServiceRevenue	163+OperatingRevenue	164+GainOnSalesOfSecurities	165+GainOnValuationOfSecurities	166+DividendsReceived	167+InterestOnSecurities	168+GainOnSalesOfInvestmentSecurities	169+InsuranceGain	170+GainOnBargainPurchase	171+ReversalOfAllowanceForRepairs	172+ReversalOfAllowanceForProductWarranties	173+GainOnDonationOfFixedAssets	174+GainOnNationalSubsidies	175+GainOnConstructionGrants	176+LandRentReceived	177+SalesRebates	178+CostOfServices	179+OperatingExpenses	180+InventoryShrinkageLoss	181+LossOnValuationOfMerchandise	182+Bonuses	183+RetirementBenefitExpenses	184+ProvisionForRepairs	185+ProvisionForBonuses	186+ProvisionForProductWarranties	187+ResearchAndDevelopmentExpenses	188+AmortizationOfGoodwill	189+AmortizationOfSoftware	190+AmortizationOfPatents	191+LeaseExpenses	192+IncorporationExpenses	193+StockIssuanceCosts	194+BusinessCommencementExpenses	195+DevelopmentExpenses	196+LossOnSalesOfElectronicallyRecordedReceivables	197+LossOnSalesOfReceivables	198+LossOnSalesOfSecurities	199+LossOnValuationOfSecurities	200+LossOnSalesOfInvestmentSecurities	201+LossOnFire	202+LossOnRetirementOfFixedAssets	203+LossOnReductionOfFixedAssets	204+AdditionalIncomeTaxesForPriorPeriods	205+RefundOfIncomeTaxes	206+PurchaseRebates	207+WelfareExpenses	208+MaintenanceExpenses	209+StatutoryWelfareExpenses	210+LandRentPaid	211+InsuranceExpense	212+RepairsExpense	213+StorageExpenses	214+MembershipFees	215+IncomeSummary	216+SuspenseAccount	217+ForeignExchangeGains	218+ForeignExchangeLosses	219+ContraAccountForGuaranteeObligations	220+GuaranteeObligations	221+IncomeTaxesAdjustment	222+BranchCurrentAccount	223+HeadOfficeCurrentAccount	224+NetIncomeAttributableToNCI	225+NetLossAttributableToNCI	226+TradingSecurities	227+HeldToMaturityBonds	228+SubsidiaryStocks	229+AffiliateStocks	230+AvailableForSaleSecurities	231+ConsumptionTaxRefundReceivable	232+PropertyTaxPayable	233+DepositsReceivedFromOfficers	234+EntertainmentExpenses	235+MeetingExpenses	236+NewspaperBooksExpenses	237+RawMaterials	238+GoodsInTransit	239+AccountTitle	240
+ test/fixtures/post-vocab/semantics.tsv view
@@ -0,0 +1,241 @@+# post-vocab semantics (title, whatDiv, isContra, whichSide Not, whichSide Hat, whatPIMO, fixedCurrent, finalStockProbe); schema 1+Cash	Assets	False	Debit	Credit	PS	Current	Nothing+Deposits	Assets	False	Debit	Credit	PS	Current	Nothing+CurrentDeposits	Assets	False	Debit	Credit	PS	Current	Nothing+Securities	Assets	False	Debit	Credit	PS	Current	Nothing+InvestmentSecurities	Assets	False	Debit	Credit	PS	Fixed	Nothing+InvestmentInAssociate	Assets	False	Debit	Credit	PS	Fixed	Nothing+LongTermNationalBonds	Assets	False	Debit	Credit	PS	Fixed	Nothing+ShortTermNationalBonds	Assets	False	Debit	Credit	PS	Current	Nothing+Products	Assets	False	Debit	Credit	PS	Current	Nothing+Machinery	Assets	False	Debit	Credit	PS	Fixed	Nothing+Building	Assets	False	Debit	Credit	PS	Fixed	Nothing+Vehicle	Assets	False	Debit	Credit	PS	Fixed	Nothing+StockInvestment	Assets	False	Debit	Credit	PS	Other	Nothing+EquipmentInvestment	Assets	False	Debit	Credit	PS	Fixed	Nothing+LongTermLoansReceivable	Assets	False	Debit	Credit	PS	Fixed	Nothing+AccountsReceivable	Assets	False	Debit	Credit	PS	Current	Nothing+ShortTermLoansReceivable	Assets	False	Debit	Credit	PS	Current	Nothing+ReserveDepositReceivable	Assets	False	Debit	Credit	PS	Current	Nothing+Gold	Assets	False	Debit	Credit	PS	Fixed	Nothing+GovernmentService	Assets	False	Debit	Credit	PS	Current	Nothing+CapitalStock	Equity	False	Credit	Debit	MS	Other	Nothing+RetainedEarnings	Equity	False	Credit	Debit	MS	Other	SELF+LongTermLoansPayable	Liability	False	Credit	Debit	MS	Fixed	Nothing+ShortTermLoansPayable	Liability	False	Credit	Debit	MS	Current	Nothing+LoansPayable	Liability	False	Credit	Debit	MS	Current	Nothing+ReserveForDepreciation	Liability	False	Credit	Debit	MS	Current	Nothing+DepositPayable	Liability	False	Credit	Debit	MS	Current	Nothing+LongTermNationalBondsPayable	Liability	False	Credit	Debit	MS	Fixed	Nothing+ShortTermNationalBondsPayable	Liability	False	Credit	Debit	MS	Current	Nothing+ReserveDepositPayable	Liability	False	Credit	Debit	MS	Current	Nothing+CentralBankNotePayable	Liability	False	Credit	Debit	MS	Current	Nothing+Depreciation	Cost	False	Debit	Credit	OUT	Other	Flip+AmortizationExpense	Cost	False	Debit	Credit	OUT	Other	Flip+SalesCost	Cost	False	Debit	Credit	OUT	Other	Flip+BusinessTrip	Cost	False	Debit	Credit	OUT	Other	Flip+Commutation	Cost	False	Debit	Credit	OUT	Other	Flip+UtilitiesExpense	Cost	False	Debit	Credit	OUT	Other	Flip+RentExpense	Cost	False	Debit	Credit	OUT	Other	Flip+AdvertisingExpense	Cost	False	Debit	Credit	OUT	Other	Flip+DeliveryExpenses	Cost	False	Debit	Credit	OUT	Other	Flip+SuppliesExpenses	Cost	False	Debit	Credit	OUT	Other	Flip+MiscellaneousExpenses	Cost	False	Debit	Credit	OUT	Other	Flip+WageExpenditure	Cost	False	Debit	Credit	OUT	Other	Flip+InterestExpense	Cost	False	Debit	Credit	OUT	Other	Flip+TaxesExpense	Cost	False	Debit	Credit	OUT	Other	Flip+ConsumptionExpenditure	Cost	False	Debit	Credit	OUT	Other	Flip+SubsidyExpense	Cost	False	Debit	Credit	OUT	Other	Flip+CentralBankPaymentExpense	Cost	False	Debit	Credit	OUT	Other	Flip+Purchases	Cost	False	Debit	Credit	OUT	Other	Flip+NetIncome	Cost	False	Debit	Credit	OUT	Other	Nothing+ValueAdded	Revenue	False	Credit	Debit	IN	Other	Keep+SubsidyIncome	Revenue	False	Credit	Debit	IN	Other	Keep+NationalBondInterestEarned	Revenue	False	Credit	Debit	IN	Other	Keep+DepositInterestEarned	Revenue	False	Credit	Debit	IN	Other	Keep+GrossProfit	Revenue	False	Credit	Debit	IN	Other	Keep+OrdinaryProfit	Revenue	False	Credit	Debit	IN	Other	Keep+InterestEarned	Revenue	False	Credit	Debit	IN	Other	Keep+ReceiptFee	Revenue	False	Credit	Debit	IN	Other	Keep+RentalIncome	Revenue	False	Credit	Debit	IN	Other	Keep+WageEarned	Revenue	False	Credit	Debit	IN	Other	Keep+TaxesRevenue	Revenue	False	Credit	Debit	IN	Other	Keep+CentralBankPaymentIncome	Revenue	False	Credit	Debit	IN	Other	Keep+Sales	Revenue	False	Credit	Debit	IN	Other	Keep+EquityInEarningsOfInvestee	Revenue	False	Credit	Debit	IN	Other	Keep+NetLoss	Revenue	False	Credit	Debit	IN	Other	Nothing+PettyCash	Assets	False	Debit	Credit	PS	Current	Nothing+NotesReceivable	Assets	False	Debit	Credit	PS	Current	Nothing+ElectronicallyRecordedReceivable	Assets	False	Debit	Credit	PS	Current	Nothing+CreditCardReceivable	Assets	False	Debit	Credit	PS	Current	Nothing+NotesLoansReceivable	Assets	False	Debit	Credit	PS	Current	Nothing+MerchandiseInventory	Assets	False	Debit	Credit	PS	Current	Nothing+AdvancesPaid	Assets	False	Debit	Credit	PS	Current	Nothing+PrepaidExpenses	Assets	False	Debit	Credit	PS	Current	Nothing+AccruedRevenue	Assets	False	Debit	Credit	PS	Current	Nothing+OtherReceivables	Assets	False	Debit	Credit	PS	Current	Nothing+PaymentsOnBehalf	Assets	False	Debit	Credit	PS	Current	Nothing+SuspensePayments	Assets	False	Debit	Credit	PS	Current	Nothing+ConsumptionTaxPaid	Assets	False	Debit	Credit	PS	Current	Nothing+PrepaidCorporateIncomeTaxes	Assets	False	Debit	Credit	PS	Current	Nothing+Land	Assets	False	Debit	Credit	PS	Fixed	Nothing+Fixtures	Assets	False	Debit	Credit	PS	Fixed	Nothing+Patent	Assets	False	Debit	Credit	PS	Fixed	Nothing+Trademark	Assets	False	Debit	Credit	PS	Fixed	Nothing+Software	Assets	False	Debit	Credit	PS	Fixed	Nothing+CashOverShort	Assets	False	Debit	Credit	PS	Other	Nothing+AccountsPayable	Liability	False	Credit	Debit	MS	Current	Nothing+NotesPayable	Liability	False	Credit	Debit	MS	Current	Nothing+ElectronicallyRecordedObligations	Liability	False	Credit	Debit	MS	Current	Nothing+NotesLoansPayable	Liability	False	Credit	Debit	MS	Current	Nothing+BankOverdraft	Liability	False	Credit	Debit	MS	Current	Nothing+AdvancesReceived	Liability	False	Credit	Debit	MS	Current	Nothing+UnearnedRevenue	Liability	False	Credit	Debit	MS	Current	Nothing+AccruedExpenses	Liability	False	Credit	Debit	MS	Current	Nothing+OtherPayables	Liability	False	Credit	Debit	MS	Current	Nothing+DepositsReceived	Liability	False	Credit	Debit	MS	Current	Nothing+SuspenseReceipts	Liability	False	Credit	Debit	MS	Current	Nothing+ConsumptionTaxReceived	Liability	False	Credit	Debit	MS	Current	Nothing+AccruedConsumptionTax	Liability	False	Credit	Debit	MS	Current	Nothing+AccruedCorporateIncomeTaxes	Liability	False	Credit	Debit	MS	Current	Nothing+UnpaidDividends	Liability	False	Credit	Debit	MS	Current	Nothing+AllowanceForDoubtfulAccounts	Assets	True	Credit	Debit	MS	Current	Nothing+AccumulatedDepreciation	Assets	True	Credit	Debit	MS	Fixed	Nothing+LegalRetainedEarnings	Equity	False	Credit	Debit	MS	Other	Nothing+CumulativeTranslationAdjustment	Equity	False	Credit	Debit	MS	Other	Nothing+ProvisionForDoubtfulAccounts	Cost	False	Debit	Credit	OUT	Other	Flip+BadDebtLoss	Cost	False	Debit	Credit	OUT	Other	Flip+LossOnSalesOfFixedAssets	Cost	False	Debit	Credit	OUT	Other	Flip+LossOnSalesOfNotesReceivable	Cost	False	Debit	Credit	OUT	Other	Flip+PaymentFees	Cost	False	Debit	Credit	OUT	Other	Flip+MiscellaneousLoss	Cost	False	Debit	Credit	OUT	Other	Flip+CorporateIncomeTaxes	Cost	False	Debit	Credit	OUT	Other	Flip+CommunicationExpenses	Cost	False	Debit	Credit	OUT	Other	Flip+GainOnSalesOfFixedAssets	Revenue	False	Credit	Debit	IN	Other	Keep+RecoveryOfBadDebts	Revenue	False	Credit	Debit	IN	Other	Keep+MiscellaneousIncome	Revenue	False	Credit	Debit	IN	Other	Keep+ReversalOfAllowanceForDoubtfulAccounts	Revenue	False	Credit	Debit	IN	Other	Keep+TimeDeposits	Assets	False	Debit	Credit	PS	Current	Nothing+LoansReceivable	Assets	False	Debit	Credit	PS	Current	Nothing+GiftCertificatesReceived	Assets	False	Debit	Credit	PS	Current	Nothing+SecurityDepositsPaid	Assets	False	Debit	Credit	PS	Fixed	Nothing+SuppliesOnHand	Assets	False	Debit	Credit	PS	Current	Nothing+ContractAssets	Assets	False	Debit	Credit	PS	Current	Nothing+IncomeTaxesRefundReceivable	Assets	False	Debit	Credit	PS	Current	Nothing+WorkInProcess	Assets	False	Debit	Credit	PS	Current	Nothing+DeferredTaxAssets	Assets	False	Debit	Credit	PS	Fixed	Nothing+LeasedAssets	Assets	False	Debit	Credit	PS	Fixed	Nothing+ToolsAndInstruments	Assets	False	Debit	Credit	PS	Fixed	Nothing+ConstructionInProgress	Assets	False	Debit	Credit	PS	Fixed	Nothing+Goodwill	Assets	False	Debit	Credit	PS	Fixed	Nothing+SoftwareInProgress	Assets	False	Debit	Credit	PS	Fixed	Nothing+LongTermPrepaidExpenses	Assets	False	Debit	Credit	PS	Fixed	Nothing+DishonoredNotesReceivable	Assets	False	Debit	Credit	PS	Current	Nothing+PrepaidPensionCost	Assets	False	Debit	Credit	PS	Fixed	Nothing+NetDefinedBenefitAsset	Assets	False	Debit	Credit	PS	Fixed	Nothing+DepositsInSpecialAccounts	Assets	False	Debit	Credit	PS	Current	Nothing+Structures	Assets	False	Debit	Credit	PS	Fixed	Nothing+LeaseholdRights	Assets	False	Debit	Credit	PS	Fixed	Nothing+NonOperatingNotesReceivable	Assets	False	Debit	Credit	PS	Current	Nothing+NonOperatingElectronicallyRecordedReceivable	Assets	False	Debit	Credit	PS	Current	Nothing+RefundLiabilities	Liability	False	Credit	Debit	MS	Current	Nothing+NonOperatingNotesPayable	Liability	False	Credit	Debit	MS	Current	Nothing+NonOperatingElectronicallyRecordedObligations	Liability	False	Credit	Debit	MS	Current	Nothing+BonusesPayable	Liability	False	Credit	Debit	MS	Current	Nothing+AllowanceForRepairs	Liability	False	Credit	Debit	MS	Current	Nothing+AllowanceForProductWarranties	Liability	False	Credit	Debit	MS	Current	Nothing+AllowanceForBonuses	Liability	False	Credit	Debit	MS	Current	Nothing+DeferredTaxLiabilities	Liability	False	Credit	Debit	MS	Fixed	Nothing+LeaseObligations	Liability	False	Credit	Debit	MS	Fixed	Nothing+GuaranteeDepositsReceived	Liability	False	Credit	Debit	MS	Fixed	Nothing+AllowanceForRetirementBenefits	Liability	False	Credit	Debit	MS	Fixed	Nothing+LongTermOtherPayables	Liability	False	Credit	Debit	MS	Fixed	Nothing+NetDefinedBenefitLiability	Liability	False	Credit	Debit	MS	Fixed	Nothing+StockSubscriptionDeposits	Equity	False	Credit	Debit	MS	Other	Nothing+LegalCapitalSurplus	Equity	False	Credit	Debit	MS	Other	Nothing+OtherCapitalSurplus	Equity	False	Credit	Debit	MS	Other	Nothing+DividendEqualizationReserve	Equity	False	Credit	Debit	MS	Other	Nothing+RepairFundReserve	Equity	False	Credit	Debit	MS	Other	Nothing+ConstructionFundReserve	Equity	False	Credit	Debit	MS	Other	Nothing+GeneralReserve	Equity	False	Credit	Debit	MS	Other	Nothing+ValuationDifferenceOnOtherSecurities	Equity	False	Credit	Debit	MS	Other	Nothing+NonControllingInterests	Equity	False	Credit	Debit	MS	Other	Nothing+CapitalSurplus	Equity	False	Credit	Debit	MS	Other	Nothing+EarnedSurplus	Equity	False	Credit	Debit	MS	Other	Nothing+ServiceRevenue	Revenue	False	Credit	Debit	IN	Other	Keep+OperatingRevenue	Revenue	False	Credit	Debit	IN	Other	Keep+GainOnSalesOfSecurities	Revenue	False	Credit	Debit	IN	Other	Keep+GainOnValuationOfSecurities	Revenue	False	Credit	Debit	IN	Other	Keep+DividendsReceived	Revenue	False	Credit	Debit	IN	Other	Keep+InterestOnSecurities	Revenue	False	Credit	Debit	IN	Other	Keep+GainOnSalesOfInvestmentSecurities	Revenue	False	Credit	Debit	IN	Other	Keep+InsuranceGain	Revenue	False	Credit	Debit	IN	Other	Keep+GainOnBargainPurchase	Revenue	False	Credit	Debit	IN	Other	Keep+ReversalOfAllowanceForRepairs	Revenue	False	Credit	Debit	IN	Other	Keep+ReversalOfAllowanceForProductWarranties	Revenue	False	Credit	Debit	IN	Other	Keep+GainOnDonationOfFixedAssets	Revenue	False	Credit	Debit	IN	Other	Keep+GainOnNationalSubsidies	Revenue	False	Credit	Debit	IN	Other	Keep+GainOnConstructionGrants	Revenue	False	Credit	Debit	IN	Other	Keep+LandRentReceived	Revenue	False	Credit	Debit	IN	Other	Keep+SalesRebates	Revenue	True	Debit	Credit	OUT	Other	Flip+CostOfServices	Cost	False	Debit	Credit	OUT	Other	Flip+OperatingExpenses	Cost	False	Debit	Credit	OUT	Other	Flip+InventoryShrinkageLoss	Cost	False	Debit	Credit	OUT	Other	Flip+LossOnValuationOfMerchandise	Cost	False	Debit	Credit	OUT	Other	Flip+Bonuses	Cost	False	Debit	Credit	OUT	Other	Flip+RetirementBenefitExpenses	Cost	False	Debit	Credit	OUT	Other	Flip+ProvisionForRepairs	Cost	False	Debit	Credit	OUT	Other	Flip+ProvisionForBonuses	Cost	False	Debit	Credit	OUT	Other	Flip+ProvisionForProductWarranties	Cost	False	Debit	Credit	OUT	Other	Flip+ResearchAndDevelopmentExpenses	Cost	False	Debit	Credit	OUT	Other	Flip+AmortizationOfGoodwill	Cost	False	Debit	Credit	OUT	Other	Flip+AmortizationOfSoftware	Cost	False	Debit	Credit	OUT	Other	Flip+AmortizationOfPatents	Cost	False	Debit	Credit	OUT	Other	Flip+LeaseExpenses	Cost	False	Debit	Credit	OUT	Other	Flip+IncorporationExpenses	Cost	False	Debit	Credit	OUT	Other	Flip+StockIssuanceCosts	Cost	False	Debit	Credit	OUT	Other	Flip+BusinessCommencementExpenses	Cost	False	Debit	Credit	OUT	Other	Flip+DevelopmentExpenses	Cost	False	Debit	Credit	OUT	Other	Flip+LossOnSalesOfElectronicallyRecordedReceivables	Cost	False	Debit	Credit	OUT	Other	Flip+LossOnSalesOfReceivables	Cost	False	Debit	Credit	OUT	Other	Flip+LossOnSalesOfSecurities	Cost	False	Debit	Credit	OUT	Other	Flip+LossOnValuationOfSecurities	Cost	False	Debit	Credit	OUT	Other	Flip+LossOnSalesOfInvestmentSecurities	Cost	False	Debit	Credit	OUT	Other	Flip+LossOnFire	Cost	False	Debit	Credit	OUT	Other	Flip+LossOnRetirementOfFixedAssets	Cost	False	Debit	Credit	OUT	Other	Flip+LossOnReductionOfFixedAssets	Cost	False	Debit	Credit	OUT	Other	Flip+AdditionalIncomeTaxesForPriorPeriods	Cost	False	Debit	Credit	OUT	Other	Flip+RefundOfIncomeTaxes	Cost	True	Credit	Debit	IN	Other	Keep+PurchaseRebates	Cost	True	Credit	Debit	IN	Other	Keep+WelfareExpenses	Cost	False	Debit	Credit	OUT	Other	Flip+MaintenanceExpenses	Cost	False	Debit	Credit	OUT	Other	Flip+StatutoryWelfareExpenses	Cost	False	Debit	Credit	OUT	Other	Flip+LandRentPaid	Cost	False	Debit	Credit	OUT	Other	Flip+InsuranceExpense	Cost	False	Debit	Credit	OUT	Other	Flip+RepairsExpense	Cost	False	Debit	Credit	OUT	Other	Flip+StorageExpenses	Cost	False	Debit	Credit	OUT	Other	Flip+MembershipFees	Cost	False	Debit	Credit	OUT	Other	Flip+IncomeSummary	Assets	False	Debit	Credit	PS	Other	Nothing+SuspenseAccount	Assets	False	Debit	Credit	PS	Current	Nothing+ForeignExchangeGains	Revenue	False	Credit	Debit	IN	Other	Keep+ForeignExchangeLosses	Cost	False	Debit	Credit	OUT	Other	Flip+ContraAccountForGuaranteeObligations	Assets	False	Debit	Credit	PS	Other	Nothing+GuaranteeObligations	Liability	False	Credit	Debit	MS	Other	Nothing+IncomeTaxesAdjustment	Cost	False	Debit	Credit	OUT	Other	Flip+BranchCurrentAccount	Assets	False	Debit	Credit	PS	Other	Nothing+HeadOfficeCurrentAccount	Liability	False	Credit	Debit	MS	Other	Nothing+NetIncomeAttributableToNCI	Cost	False	Debit	Credit	OUT	Other	Nothing+NetLossAttributableToNCI	Revenue	False	Credit	Debit	IN	Other	Nothing+TradingSecurities	Assets	False	Debit	Credit	PS	Current	Nothing+HeldToMaturityBonds	Assets	False	Debit	Credit	PS	Fixed	Nothing+SubsidiaryStocks	Assets	False	Debit	Credit	PS	Fixed	Nothing+AffiliateStocks	Assets	False	Debit	Credit	PS	Fixed	Nothing+AvailableForSaleSecurities	Assets	False	Debit	Credit	PS	Fixed	Nothing+ConsumptionTaxRefundReceivable	Assets	False	Debit	Credit	PS	Current	Nothing+PropertyTaxPayable	Liability	False	Credit	Debit	MS	Current	Nothing+DepositsReceivedFromOfficers	Liability	False	Credit	Debit	MS	Current	Nothing+EntertainmentExpenses	Cost	False	Debit	Credit	OUT	Other	Flip+MeetingExpenses	Cost	False	Debit	Credit	OUT	Other	Flip+NewspaperBooksExpenses	Cost	False	Debit	Credit	OUT	Other	Flip+RawMaterials	Assets	False	Debit	Credit	PS	Current	Nothing+GoodsInTransit	Assets	False	Debit	Credit	PS	Current	Nothing
+ test/fixtures/post-vocab/suggest.tsv view
@@ -0,0 +1,1839 @@+# post-vocab suggestAccounts (query, total matches, top-10 titles); schema 1+"Communication");	1	CommunicationExpenses+'AccountsPayable'	1	ReserveDepositPayable+'AccumulatedDepreciation'	1	ReserveForDepreciation+'AllowanceForDoubtfulAccounts'	1	ReversalOfAllowanceForDoubtfulAccounts+'CommunicationExpenses'	1	Commutation+'Commutation'	1	CommunicationExpenses+'DepositsReceived')	1	DepositPayable+'Depreciation'	1	AmortizationExpense+'MerchandiseInventory'	1	Products+'PaymentFees')	1	ReceiptFee+'Products'	1	MerchandiseInventory+'ReceiptFee'	1	PaymentFees+'ReserveForDepreciation'	1	AccumulatedDepreciation+(3	1	MerchandiseInventory+(also	1	CommunicationExpenses+(appropriated)	1	LegalRetainedEarnings+(contra):	2	AllowanceForDoubtfulAccounts,AccumulatedDepreciation+(isContra).	1	AccumulatedDepreciation+(isContra);	1	AllowanceForDoubtfulAccounts+(net)	1	AllowanceForDoubtfulAccounts+(the	1	ReversalOfAllowanceForDoubtfulAccounts+(unpaid)	2	AccruedConsumptionTax,AccruedCorporateIncomeTaxes+(その他有価証券)	1	AvailableForSaleSecurities+(その他有価証券評価差額金)	1	ValuationDifferenceOnOtherSecurities+(その他資本剰余金)	1	OtherCapitalSurplus+(のれん)	1	Goodwill+(のれん償却)	1	AmortizationOfGoodwill+(クレジット売掛金)	1	CreditCardReceivable+(ソフトウェア)	1	Software+(ソフトウェア仮勘定)	1	SoftwareInProgress+(ソフトウェア償却)	1	AmortizationOfSoftware+(リース債務)	1	LeaseObligations+(リース資産)	1	LeasedAssets+(不渡手形)	1	DishonoredNotesReceivable+(交際費)	1	EntertainmentExpenses+(仕入)	1	Purchases+(仕入\/売上\/繰越商品)	1	Products+(仕入割戻)	1	PurchaseRebates+(仕掛品)	1	WorkInProcess+(付加価値。SNA\/マクロ系)	1	ValueAdded+(仮受消費税)	1	ConsumptionTaxReceived+(仮受金)	1	SuspenseReceipts+(仮払法人税等)	1	PrepaidCorporateIncomeTaxes+(仮払消費税)	1	ConsumptionTaxPaid+(仮払金)	1	SuspensePayments+(会議費)	1	MeetingExpenses+(保守費)	1	MaintenanceExpenses+(保管費)	1	StorageExpenses+(保証債務)	1	GuaranteeObligations+(保証債務見返)	1	ContraAccountForGuaranteeObligations+(保険差益)	1	InsuranceGain+(保険料)	1	InsuranceExpense+(修繕引当金)	1	AllowanceForRepairs+(修繕引当金戻入)	1	ReversalOfAllowanceForRepairs+(修繕引当金繰入)	1	ProvisionForRepairs+(修繕積立金)	1	RepairFundReserve+(修繕費)	1	RepairsExpense+(借入金)	1	LoansPayable+(借地権)	1	LeaseholdRights+(備品)	1	Fixtures+(債権売却損)	1	LossOnSalesOfReceivables+(償却債権取立益)	1	RecoveryOfBadDebts+(分記法)	1	MerchandiseInventory+(別段預金)	1	DepositsInSpecialAccounts+(別途積立金)	1	GeneralReserve+(利益剰余金)	1	EarnedSurplus+(利益準備金)	1	LegalRetainedEarnings+(前受収益),	1	UnearnedRevenue+(前受金)	1	AdvancesReceived+(前払年金費用)	1	PrepaidPensionCost+(前払費用),	1	PrepaidExpenses+(前払金)	1	AdvancesPaid+(創立費)	1	IncorporationExpenses+(原材料)	1	RawMaterials+(受入預金	1	DepositPayable+(受取利息)	1	InterestEarned+(受取商品券)	1	GiftCertificatesReceived+(受取地代)	1	LandRentReceived+(受取家賃)	1	RentalIncome+(受取手形)	1	NotesReceivable+(受取手数料。支払側は	1	ReceiptFee+(受取配当金)	1	DividendsReceived+(商品)。分記法用。3	1	Products+(商品保証引当金)	1	AllowanceForProductWarranties+(商品保証引当金戻入)	1	ReversalOfAllowanceForProductWarranties+(商品保証引当金繰入)	1	ProvisionForProductWarranties+(商品評価損)	1	LossOnValuationOfMerchandise+(商標権)	1	Trademark+(営業収益)	1	OperatingRevenue+(営業外受取手形)	1	NonOperatingNotesReceivable+(営業外支払手形)	1	NonOperatingNotesPayable+(営業外電子記録債務)	1	NonOperatingElectronicallyRecordedObligations+(営業外電子記録債権)	1	NonOperatingElectronicallyRecordedReceivable+(営業費用)	1	OperatingExpenses+(固定資産受贈益)	1	GainOnDonationOfFixedAssets+(固定資産圧縮損)	1	LossOnReductionOfFixedAssets+(固定資産売却損)	1	LossOnSalesOfFixedAssets+(固定資産売却益)	1	GainOnSalesOfFixedAssets+(固定資産除却損)	1	LossOnRetirementOfFixedAssets+(国債利息収入)	1	NationalBondInterestEarned+(国庫納付金収入。SNA\/マクロ系)	1	CentralBankPaymentIncome+(国庫納付金支出。SNA\/マクロ系)	1	CentralBankPaymentExpense+(国庫補助金受贈益)	1	GainOnNationalSubsidies+(土地)	1	Land+(売上)	1	Sales+(売上割戻)	1	SalesRebates+(売上原価)	1	SalesCost+(売上総利益	1	GrossProfit+(売掛金)	1	AccountsReceivable+(売買目的有価証券)	1	TradingSecurities+(契約資産)	1	ContractAssets+(子会社株式)	1	SubsidiaryStocks+(定期預金)	1	TimeDeposits+(小口現金)	1	PettyCash+(工事負担金受贈益)	1	GainOnConstructionGrants+(工具器具)	1	ToolsAndInstruments+(差入保証金)	1	SecurityDepositsPaid+(広告宣伝費)	1	AdvertisingExpense+(建物)	1	Building+(建設仮勘定)	1	ConstructionInProgress+(当座借越)	1	BankOverdraft+(当座預金)	1	CurrentDeposits+(当期純利益	1	NetIncome+(当期純損失	1	NetLoss+(役務原価)	1	CostOfServices+(役務収益)	1	ServiceRevenue+(役員預り金)	1	DepositsReceivedFromOfficers+(手形借入金)	1	NotesLoansPayable+(手形売却損)	1	LossOnSalesOfNotesReceivable+(手形貸付金)	1	NotesLoansReceivable+(投資有価証券)	1	InvestmentSecurities+(投資有価証券売却損)	1	LossOnSalesOfInvestmentSecurities+(投資有価証券売却益)	1	GainOnSalesOfInvestmentSecurities+(持分法による投資利益).	1	EquityInEarningsOfInvestee+(持分法適用投資勘定).	1	InvestmentInAssociate+(損益).	1	IncomeSummary+(支店)	1	BranchCurrentAccount+(支払リース料)	1	LeaseExpenses+(支払利息)	1	InterestExpense+(支払地代)	1	LandRentPaid+(支払家賃)	1	RentExpense+(支払手形)	1	NotesPayable+(支払手数料),	1	PaymentFees+(政府サービス。SNA\/マクロ系)	1	GovernmentService+(新築積立金)	1	ConstructionFundReserve+(新聞図書費)	1	NewspaperBooksExpenses+(旅費交通費)	1	BusinessTrip+(旧	1	ReserveDepositPayable+(普通預金)	1	Deposits+(有価証券)	1	Securities+(有価証券利息)	1	InterestOnSecurities+(有価証券売却損)	1	LossOnSalesOfSecurities+(有価証券売却益)	1	GainOnSalesOfSecurities+(有価証券評価損)	1	LossOnValuationOfSecurities+(有価証券評価益)	1	GainOnValuationOfSecurities+(未収入金)	1	OtherReceivables+(未収収益),	1	AccruedRevenue+(未収還付法人税等)	1	IncomeTaxesRefundReceivable+(未収還付消費税)	1	ConsumptionTaxRefundReceivable+(未払固定資産税)	1	PropertyTaxPayable+(未払法人税等)	1	AccruedCorporateIncomeTaxes+(未払消費税)	1	AccruedConsumptionTax+(未払費用),	1	AccruedExpenses+(未払賞与)	1	BonusesPayable+(未払配当金)	1	UnpaidDividends+(未払金)	1	OtherPayables+(未決算)	1	SuspenseAccount+(未着品)	1	GoodsInTransit+(本店),	1	HeadOfficeCurrentAccount+(株式交付費)	1	StockIssuanceCosts+(株式投資)	1	StockInvestment+(株式申込証拠金)	1	StockSubscriptionDeposits+(棚卸減耗損)	1	InventoryShrinkageLoss+(構築物)	1	Structures+(機械装置)	1	Machinery+(水道光熱費)	1	UtilitiesExpense+(法人税等)	1	CorporateIncomeTaxes+(法人税等調整額)	1	IncomeTaxesAdjustment+(法定福利費)	1	StatutoryWelfareExpenses+(消耗品費)	1	SuppliesExpenses+(消費支出。SNA\/マクロ系)	1	ConsumptionExpenditure+(減価償却引当金	1	ReserveForDepreciation+(減価償却累計額)	2	ReserveForDepreciation,AccumulatedDepreciation+(減価償却累計額),	1	AccumulatedDepreciation+(減価償却費)	2	Depreciation,AmortizationExpense+(満期保有目的債券)	1	HeldToMaturityBonds+(準備預金,	2	ReserveDepositReceivable,ReserveDepositPayable+(火災損失)	1	LossOnFire+(為替差損)	1	ForeignExchangeLosses+(為替差益)	1	ForeignExchangeGains+(為替換算調整勘定;	1	CumulativeTranslationAdjustment+(無形固定資産償却費	1	AmortizationExpense+(特許権)	1	Patent+(特許権償却)	1	AmortizationOfPatents+(現金)	1	Cash+(現金過不足),	1	CashOverShort+(発行銀行券。SNA\/マクロ系)	1	CentralBankNotePayable+(発送費)	1	DeliveryExpenses+(短期借入金)	1	ShortTermLoansPayable+(短期国債)	1	ShortTermNationalBonds+(短期国債,	1	ShortTermNationalBondsPayable+(短期貸付金)	1	ShortTermLoansReceivable+(研究開発費)	1	ResearchAndDevelopmentExpenses+(福利厚生費)	1	WelfareExpenses+(租税公課)	1	TaxesExpense+(租税収入。SNA\/マクロ系)	1	TaxesRevenue+(立替金)	1	PaymentsOnBehalf+(経常利益	1	OrdinaryProfit+(経過勘定)	4	PrepaidExpenses,AccruedRevenue,UnearnedRevenue,AccruedExpenses+(給料)	1	WageExpenditure+(繰延税金負債)	1	DeferredTaxLiabilities+(繰延税金資産)	1	DeferredTaxAssets+(繰越利益剰余金)	1	RetainedEarnings+(繰越商品).	1	MerchandiseInventory+(補助金収入。SNA\/マクロ系)	1	SubsidyIncome+(補助金支出。SNA\/マクロ系)	1	SubsidyExpense+(設備投資)	1	EquipmentInvestment+(評価勘定)	2	AllowanceForDoubtfulAccounts,AccumulatedDepreciation+(諸会費)	1	MembershipFees+(負ののれん発生益)	1	GainOnBargainPurchase+(貯蔵品)	1	SuppliesOnHand+(買掛金)	1	AccountsPayable+(貸付金)	1	LoansReceivable+(貸倒引当金),	1	AllowanceForDoubtfulAccounts+(貸倒引当金戻入).	1	ReversalOfAllowanceForDoubtfulAccounts+(貸倒引当金繰入)	1	ProvisionForDoubtfulAccounts+(貸倒損失)	1	BadDebtLoss+(賃金収入。SNA\/マクロ系)	1	WageEarned+(資本剰余金)	1	CapitalSurplus+(資本準備金)	1	LegalCapitalSurplus+(資本金)	1	CapitalStock+(賞与)	1	Bonuses+(賞与引当金)	1	AllowanceForBonuses+(賞与引当金繰入)	1	ProvisionForBonuses+(車両運搬具)	1	Vehicle+(返金負債)	1	RefundLiabilities+(追徴法人税等)	1	AdditionalIncomeTaxesForPriorPeriods+(退職給付に係る負債)	1	NetDefinedBenefitLiability+(退職給付に係る資産)	1	NetDefinedBenefitAsset+(退職給付引当金)	1	AllowanceForRetirementBenefits+(退職給付費用)	1	RetirementBenefitExpenses+(通信費	2	Commutation,CommunicationExpenses+(通信費).	1	CommunicationExpenses+(還付法人税等)	1	RefundOfIncomeTaxes+(配当平均積立金)	1	DividendEqualizationReserve+(金)	1	Gold+(長期借入金)	1	LongTermLoansPayable+(長期前払費用)	1	LongTermPrepaidExpenses+(長期国債)	1	LongTermNationalBonds+(長期国債,	1	LongTermNationalBondsPayable+(長期未払金)	1	LongTermOtherPayables+(長期貸付金)	1	LongTermLoansReceivable+(開業費)	1	BusinessCommencementExpenses+(開発費)	1	DevelopmentExpenses+(間接法),	1	AccumulatedDepreciation+(関係会社株式).	1	InvestmentInAssociate+(関連会社株式)	1	AffiliateStocks+(雑損)	1	MiscellaneousLoss+(雑益)	1	MiscellaneousIncome+(雑費)	1	MiscellaneousExpenses+(電子記録債務)	1	ElectronicallyRecordedObligations+(電子記録債権)	1	ElectronicallyRecordedReceivable+(電子記録債権売却損)	1	LossOnSalesOfElectronicallyRecordedReceivables+(非支配株主に帰属する当期純利益).	1	NetIncomeAttributableToNCI+(非支配株主に帰属する当期純損失).	1	NetLossAttributableToNCI+(非支配株主持分)	1	NonControllingInterests+(預り保証金)	1	GuaranteeDepositsReceived+(預り金)	1	DepositsReceived+(預金利息収入)	1	DepositInterestEarned+-	29	LongTermNationalBonds,ShortTermNationalBonds,LongTermLoansReceivable,ShortTermLoansReceivable,LongTermLoansPayable,ShortTermLoansPayable,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,MerchandiseInventory,AllowanceForDoubtfulAccounts+/	23	Products,ReserveDepositReceivable,GovernmentService,ReserveForDepreciation,DepositPayable,ReserveDepositPayable,CentralBankNotePayable,ConsumptionExpenditure,SubsidyExpense,CentralBankPaymentExpense+Accounts	8	AccountsReceivable,ReserveDepositPayable,AccountsPayable,AllowanceForDoubtfulAccounts,ProvisionForDoubtfulAccounts,ReversalOfAllowanceForDoubtfulAccounts,DepositsInSpecialAccounts,LongTermOtherPayables+Accounts payable	21	ReserveDepositPayable,AccountsPayable,LongTermOtherPayables,AccountsReceivable,LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,DepositPayable,LongTermNationalBondsPayable,ShortTermNationalBondsPayable+Accounts receivable	25	AccountsReceivable,AllowanceForDoubtfulAccounts,LongTermLoansReceivable,ShortTermLoansReceivable,ReserveDepositReceivable,ReserveDepositPayable,NotesReceivable,ElectronicallyRecordedReceivable,CreditCardReceivable,NotesLoansReceivable+AccountsPayable	2	ReserveDepositPayable,AccountsPayable+AccountsReceivable	1	AccountsReceivable+Accrued	5	AccruedRevenue,AccruedExpenses,AccruedConsumptionTax,AccruedCorporateIncomeTaxes,BonusesPayable+Accrued (unpaid) consumption tax	21	AccruedConsumptionTax,AccruedCorporateIncomeTaxes,ConsumptionTaxPaid,ConsumptionTaxReceived,ConsumptionTaxRefundReceivable,TaxesExpense,ConsumptionExpenditure,TaxesRevenue,AccruedRevenue,PrepaidCorporateIncomeTaxes+Accrued (unpaid) corporate income taxes	24	AccruedCorporateIncomeTaxes,PrepaidCorporateIncomeTaxes,CorporateIncomeTaxes,AccruedConsumptionTax,IncomeTaxesRefundReceivable,AdditionalIncomeTaxesForPriorPeriods,RefundOfIncomeTaxes,IncomeTaxesAdjustment,TaxesExpense,NetIncome+Accrued bonuses	8	BonusesPayable,AccruedRevenue,AccruedExpenses,AccruedConsumptionTax,AccruedCorporateIncomeTaxes,AllowanceForBonuses,Bonuses,ProvisionForBonuses+Accrued expenses	29	AccruedExpenses,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedRevenue,AccruedConsumptionTax,AccruedCorporateIncomeTaxes,CommunicationExpenses+Accrued revenue	43	AccruedRevenue,ValueAdded,SubsidyIncome,NationalBondInterestEarned,DepositInterestEarned,GrossProfit,OrdinaryProfit,InterestEarned,ReceiptFee,RentalIncome+AccruedConsumptionTax	1	AccruedConsumptionTax+AccruedCorporateIncomeTaxes	1	AccruedCorporateIncomeTaxes+AccruedExpenses	1	AccruedExpenses+AccruedRevenue	1	AccruedRevenue+Accumulated	2	ReserveForDepreciation,AccumulatedDepreciation+Accumulated depreciation	4	ReserveForDepreciation,AccumulatedDepreciation,Depreciation,AmortizationExpense+AccumulatedDepreciation	2	ReserveForDepreciation,AccumulatedDepreciation+Additional	1	AdditionalIncomeTaxesForPriorPeriods+Additional income taxes for prior periods	47	AdditionalIncomeTaxesForPriorPeriods,PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes,IncomeTaxesRefundReceivable,RefundOfIncomeTaxes,IncomeTaxesAdjustment,ReserveForDepreciation,AmortizationExpense,TaxesExpense+AdditionalIncomeTaxesForPriorPeriods	1	AdditionalIncomeTaxesForPriorPeriods+Advances	2	AdvancesPaid,AdvancesReceived+Advances paid	13	AdvancesPaid,PrepaidExpenses,ConsumptionTaxPaid,PrepaidCorporateIncomeTaxes,AdvancesReceived,AccruedConsumptionTax,AccruedCorporateIncomeTaxes,UnpaidDividends,PaymentFees,SecurityDepositsPaid+Advances received	11	AdvancesReceived,DepositPayable,AdvancesPaid,DepositsReceived,ConsumptionTaxReceived,GiftCertificatesReceived,GuaranteeDepositsReceived,DividendsReceived,GainOnConstructionGrants,LandRentReceived+AdvancesPaid	1	AdvancesPaid+AdvancesReceived	1	AdvancesReceived+Advertising	1	AdvertisingExpense+AdvertisingExpense	1	AdvertisingExpense+AffiliateStocks	1	AffiliateStocks+Allowance	8	AllowanceForDoubtfulAccounts,ReversalOfAllowanceForDoubtfulAccounts,AllowanceForRepairs,AllowanceForProductWarranties,AllowanceForBonuses,AllowanceForRetirementBenefits,ReversalOfAllowanceForRepairs,ReversalOfAllowanceForProductWarranties+Allowance for doubtful accounts	33	AllowanceForDoubtfulAccounts,ReversalOfAllowanceForDoubtfulAccounts,ProvisionForDoubtfulAccounts,AllowanceForRepairs,AllowanceForProductWarranties,AllowanceForBonuses,AllowanceForRetirementBenefits,ReversalOfAllowanceForRepairs,ReversalOfAllowanceForProductWarranties,AccountsReceivable+AllowanceForBonuses	1	AllowanceForBonuses+AllowanceForDoubtfulAccounts	2	AllowanceForDoubtfulAccounts,ReversalOfAllowanceForDoubtfulAccounts+AllowanceForProductWarranties	2	AllowanceForProductWarranties,ReversalOfAllowanceForProductWarranties+AllowanceForRepairs	2	AllowanceForRepairs,ReversalOfAllowanceForRepairs+AllowanceForRetirementBenefits	1	AllowanceForRetirementBenefits+Amortization	4	AmortizationExpense,AmortizationOfGoodwill,AmortizationOfSoftware,AmortizationOfPatents+Amortization expense for intangibles	69	AmortizationExpense,CommunicationExpenses,ReserveForDepreciation,Depreciation,SalesCost,BusinessTrip,Commutation,UtilitiesExpense,RentExpense,AdvertisingExpense+Amortization of goodwill	41	AmortizationOfGoodwill,AmortizationOfSoftware,AmortizationOfPatents,AmortizationExpense,SalesCost,GrossProfit,OrdinaryProfit,EquityInEarningsOfInvestee,Software,LossOnSalesOfFixedAssets+Amortization of patent rights	42	AmortizationOfPatents,AmortizationOfGoodwill,AmortizationOfSoftware,AmortizationExpense,SalesCost,GrossProfit,OrdinaryProfit,EquityInEarningsOfInvestee,Patent,Software+Amortization of software	40	AmortizationOfSoftware,Software,SoftwareInProgress,AmortizationOfGoodwill,AmortizationOfPatents,AmortizationExpense,SalesCost,GrossProfit,OrdinaryProfit,EquityInEarningsOfInvestee+AmortizationExpense	1	AmortizationExpense+AmortizationOfGoodwill	1	AmortizationOfGoodwill+AmortizationOfPatents	1	AmortizationOfPatents+AmortizationOfSoftware	1	AmortizationOfSoftware+Asset	82	Cash,Deposits,CurrentDeposits,Securities,InvestmentSecurities,InvestmentInAssociate,LongTermNationalBonds,ShortTermNationalBonds,Products,Machinery+Asset:	41	Cash,Deposits,CurrentDeposits,Securities,InvestmentSecurities,InvestmentInAssociate,LongTermNationalBonds,ShortTermNationalBonds,Products,Machinery+Assets/NoClose	1	IncomeSummary+Assets:	33	TimeDeposits,LoansReceivable,GiftCertificatesReceived,SecurityDepositsPaid,SuppliesOnHand,ContractAssets,IncomeTaxesRefundReceivable,WorkInProcess,DeferredTaxAssets,LeasedAssets+Available-for-sale	2	ValuationDifferenceOnOtherSecurities,AvailableForSaleSecurities+Available-for-sale securities	12	ValuationDifferenceOnOtherSecurities,AvailableForSaleSecurities,Securities,InvestmentSecurities,GainOnSalesOfSecurities,GainOnValuationOfSecurities,InterestOnSecurities,GainOnSalesOfInvestmentSecurities,LossOnSalesOfSecurities,LossOnValuationOfSecurities+AvailableForSaleSecurities	1	AvailableForSaleSecurities+B\/S	1	AllowanceForDoubtfulAccounts+Bad	2	BadDebtLoss,RecoveryOfBadDebts+Bad debt loss	19	BadDebtLoss,RecoveryOfBadDebts,NetLoss,CashOverShort,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,MiscellaneousLoss,InventoryShrinkageLoss,LossOnValuationOfMerchandise,LossOnSalesOfElectronicallyRecordedReceivables+BadDebtLoss	1	BadDebtLoss+Bank	4	CentralBankNotePayable,CentralBankPaymentExpense,CentralBankPaymentIncome,BankOverdraft+Bank overdraft	4	BankOverdraft,CentralBankNotePayable,CentralBankPaymentExpense,CentralBankPaymentIncome+BankOverdraft	1	BankOverdraft+Bonuses	4	BonusesPayable,AllowanceForBonuses,Bonuses,ProvisionForBonuses+BonusesPayable	1	BonusesPayable+Bookkeeping	2	AccumulatedDepreciation,IncomeSummary+Branch	2	BranchCurrentAccount,HeadOfficeCurrentAccount+Branch current account	23	BranchCurrentAccount,HeadOfficeCurrentAccount,CurrentDeposits,AccountsReceivable,ReserveDepositPayable,MerchandiseInventory,PrepaidExpenses,AccruedRevenue,CashOverShort,AccountsPayable+BranchCurrentAccount	1	BranchCurrentAccount+Building	1	Building+Business	2	BusinessTrip,BusinessCommencementExpenses+Business commencement expenses	26	BusinessCommencementExpenses,BusinessTrip,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedExpenses,CommunicationExpenses,LongTermPrepaidExpenses+BusinessCommencementExpenses	1	BusinessCommencementExpenses+BusinessTrip	1	BusinessTrip+Capital	4	CapitalStock,LegalCapitalSurplus,OtherCapitalSurplus,CapitalSurplus+Capital stock	9	CapitalStock,StockInvestment,StockSubscriptionDeposits,LegalCapitalSurplus,OtherCapitalSurplus,CapitalSurplus,StockIssuanceCosts,SubsidiaryStocks,AffiliateStocks+Capital surplus	5	LegalCapitalSurplus,OtherCapitalSurplus,CapitalSurplus,CapitalStock,EarnedSurplus+CapitalStock	1	CapitalStock+CapitalSurplus	3	LegalCapitalSurplus,OtherCapitalSurplus,CapitalSurplus+Carrying	1	InvestmentInAssociate+Cash	3	Cash,PettyCash,CashOverShort+Cash over and short	26	CashOverShort,Cash,ShortTermNationalBonds,Products,Machinery,ShortTermLoansReceivable,GovernmentService,ShortTermLoansPayable,ShortTermNationalBondsPayable,BusinessTrip+CashOverShort	1	CashOverShort+Central	3	CentralBankNotePayable,CentralBankPaymentExpense,CentralBankPaymentIncome+Central bank notes	12	CentralBankNotePayable,CentralBankPaymentExpense,CentralBankPaymentIncome,NotesReceivable,NotesLoansReceivable,NotesPayable,NotesLoansPayable,BankOverdraft,LossOnSalesOfNotesReceivable,DishonoredNotesReceivable+Central bank payment to treasury	28	CentralBankPaymentExpense,CentralBankPaymentIncome,CentralBankNotePayable,Products,StockInvestment,CapitalStock,ReceiptFee,MerchandiseInventory,PaymentsOnBehalf,SuspensePayments+CentralBankNotePayable	1	CentralBankNotePayable+CentralBankPaymentExpense	1	CentralBankPaymentExpense+CentralBankPaymentIncome	1	CentralBankPaymentIncome+Communication	2	Commutation,CommunicationExpenses+Communication expenses	25	Commutation,CommunicationExpenses,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedExpenses,LongTermPrepaidExpenses,OperatingExpenses,RetirementBenefitExpenses+CommunicationExpenses	2	Commutation,CommunicationExpenses+Commutation	2	Commutation,CommunicationExpenses+Construction	3	ConstructionInProgress,ConstructionFundReserve,GainOnConstructionGrants+Construction in progress	82	ConstructionInProgress,SoftwareInProgress,GainOnConstructionGrants,Deposits,InvestmentSecurities,InvestmentInAssociate,Products,Machinery,Building,StockInvestment+ConstructionFundReserve	1	ConstructionFundReserve+ConstructionInProgress	1	ConstructionInProgress+Consumption	5	ConsumptionExpenditure,ConsumptionTaxPaid,ConsumptionTaxReceived,AccruedConsumptionTax,ConsumptionTaxRefundReceivable+Consumption expenditure	7	ConsumptionExpenditure,WageExpenditure,SubsidyExpense,ConsumptionTaxPaid,ConsumptionTaxReceived,AccruedConsumptionTax,ConsumptionTaxRefundReceivable+Consumption tax paid	26	ConsumptionTaxPaid,AccruedConsumptionTax,PrepaidCorporateIncomeTaxes,ConsumptionTaxReceived,AccruedCorporateIncomeTaxes,ConsumptionTaxRefundReceivable,TaxesExpense,ConsumptionExpenditure,TaxesRevenue,AdvancesPaid+Consumption tax received	27	ConsumptionTaxReceived,ConsumptionTaxPaid,AccruedConsumptionTax,ConsumptionTaxRefundReceivable,DepositPayable,TaxesExpense,ConsumptionExpenditure,TaxesRevenue,PrepaidCorporateIncomeTaxes,AdvancesReceived+Consumption tax refund receivable	36	ConsumptionTaxRefundReceivable,IncomeTaxesRefundReceivable,ConsumptionTaxPaid,ConsumptionTaxReceived,AccruedConsumptionTax,RefundOfIncomeTaxes,LongTermLoansReceivable,AccountsReceivable,ShortTermLoansReceivable,ReserveDepositReceivable+ConsumptionExpenditure	1	ConsumptionExpenditure+ConsumptionTaxPaid	1	ConsumptionTaxPaid+ConsumptionTaxReceived	1	ConsumptionTaxReceived+ConsumptionTaxRefundReceivable	1	ConsumptionTaxRefundReceivable+Contra	4	AllowanceForDoubtfulAccounts,AccumulatedDepreciation,ContractAssets,ContraAccountForGuaranteeObligations+Contra account for guarantee obligations	48	ContraAccountForGuaranteeObligations,AllowanceForDoubtfulAccounts,AccumulatedDepreciation,MerchandiseInventory,ProvisionForDoubtfulAccounts,ReversalOfAllowanceForDoubtfulAccounts,GuaranteeObligations,AccountsReceivable,ReserveForDepreciation,ReserveDepositPayable+ContraAccountForGuaranteeObligations	1	ContraAccountForGuaranteeObligations+Contract	1	ContractAssets+Contract assets	40	ContractAssets,AccumulatedDepreciation,LossOnSalesOfFixedAssets,GainOnSalesOfFixedAssets,TimeDeposits,LoansReceivable,GiftCertificatesReceived,SecurityDepositsPaid,SuppliesOnHand,IncomeTaxesRefundReceivable+ContractAssets	1	ContractAssets+Corporate	3	PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes+Corporate income taxes	20	PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes,IncomeTaxesRefundReceivable,AdditionalIncomeTaxesForPriorPeriods,RefundOfIncomeTaxes,IncomeTaxesAdjustment,TaxesExpense,NetIncome,SubsidyIncome+CorporateIncomeTaxes	3	PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes+Cost	50	SalesCost,ProvisionForDoubtfulAccounts,BadDebtLoss,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,PaymentFees,MiscellaneousLoss,CorporateIncomeTaxes,CommunicationExpenses,PrepaidPensionCost+Cost of sales	74	SalesCost,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,LossOnSalesOfElectronicallyRecordedReceivables,LossOnSalesOfReceivables,LossOnSalesOfSecurities,LossOnSalesOfInvestmentSecurities,PaymentFees,CommunicationExpenses,GainOnSalesOfFixedAssets+Cost of services	70	CostOfServices,SalesCost,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,PaymentFees,CommunicationExpenses,LossOnValuationOfMerchandise,AmortizationOfGoodwill,AmortizationOfSoftware,AmortizationOfPatents+Cost:	48	ProvisionForDoubtfulAccounts,BadDebtLoss,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,PaymentFees,MiscellaneousLoss,CorporateIncomeTaxes,CommunicationExpenses,CostOfServices,OperatingExpenses+CostOfServices	1	CostOfServices+Credit	5	CreditCardReceivable,AllowanceForDoubtfulAccounts,AccumulatedDepreciation,ReversalOfAllowanceForDoubtfulAccounts,HeadOfficeCurrentAccount+Credit card receivable	22	CreditCardReceivable,AllowanceForDoubtfulAccounts,LongTermLoansReceivable,AccountsReceivable,ShortTermLoansReceivable,ReserveDepositReceivable,NotesReceivable,ElectronicallyRecordedReceivable,NotesLoansReceivable,OtherReceivables+CreditCardReceivable	1	CreditCardReceivable+Cumulative	1	CumulativeTranslationAdjustment+Cumulative translation adjustment	2	CumulativeTranslationAdjustment,IncomeTaxesAdjustment+CumulativeTranslationAdjustment	1	CumulativeTranslationAdjustment+Current	6	CurrentDeposits,GainOnDonationOfFixedAssets,LossOnRetirementOfFixedAssets,LossOnReductionOfFixedAssets,BranchCurrentAccount,HeadOfficeCurrentAccount+Current deposits	17	CurrentDeposits,Deposits,ReserveDepositReceivable,DepositPayable,ReserveDepositPayable,DepositsReceived,TimeDeposits,SecurityDepositsPaid,DepositsInSpecialAccounts,GuaranteeDepositsReceived+CurrentDeposits	1	CurrentDeposits+Deferred	3	DeferredTaxAssets,DeferredTaxLiabilities,IncomeTaxesAdjustment+Deferred tax assets	54	DeferredTaxAssets,IncomeTaxesRefundReceivable,DeferredTaxLiabilities,LossOnReductionOfFixedAssets,IncomeTaxesAdjustment,TaxesExpense,TaxesRevenue,ConsumptionTaxPaid,PrepaidCorporateIncomeTaxes,ConsumptionTaxReceived+Deferred tax liabilities	19	DeferredTaxLiabilities,DeferredTaxAssets,IncomeTaxesAdjustment,TaxesExpense,TaxesRevenue,ConsumptionTaxPaid,PrepaidCorporateIncomeTaxes,ConsumptionTaxReceived,AccruedConsumptionTax,AccruedCorporateIncomeTaxes+DeferredTaxAssets	1	DeferredTaxAssets+DeferredTaxLiabilities	1	DeferredTaxLiabilities+Delivery	1	DeliveryExpenses+DeliveryExpenses	1	DeliveryExpenses+Deposit	13	Deposits,CurrentDeposits,ReserveDepositReceivable,DepositPayable,ReserveDepositPayable,DepositInterestEarned,DepositsReceived,TimeDeposits,SecurityDepositsPaid,DepositsInSpecialAccounts+Deposit interest earned	24	DepositInterestEarned,NationalBondInterestEarned,InterestEarned,Deposits,CurrentDeposits,ReserveDepositReceivable,DepositPayable,ReserveDepositPayable,InterestExpense,WageEarned+DepositInterestEarned	1	DepositInterestEarned+DepositPayable	2	DepositPayable,ReserveDepositPayable+Deposits	12	Deposits,CurrentDeposits,ReserveDepositReceivable,DepositPayable,ReserveDepositPayable,DepositsReceived,TimeDeposits,SecurityDepositsPaid,DepositsInSpecialAccounts,GuaranteeDepositsReceived+Deposits accepted	12	DepositPayable,Deposits,CurrentDeposits,ReserveDepositReceivable,ReserveDepositPayable,DepositsReceived,TimeDeposits,SecurityDepositsPaid,DepositsInSpecialAccounts,GuaranteeDepositsReceived+Deposits for subscriptions of shares	72	StockSubscriptionDeposits,CommunicationExpenses,ReversalOfAllowanceForDoubtfulAccounts,ReversalOfAllowanceForRepairs,ReversalOfAllowanceForProductWarranties,SubsidiaryStocks,AffiliateStocks,DepositsReceivedFromOfficers,Deposits,CurrentDeposits+Deposits in special accounts	95	DepositsInSpecialAccounts,Deposits,ReserveDepositPayable,AllowanceForDoubtfulAccounts,ReversalOfAllowanceForDoubtfulAccounts,CurrentDeposits,InvestmentSecurities,InvestmentInAssociate,Products,Machinery+Deposits received	18	DepositPayable,DepositsReceived,GuaranteeDepositsReceived,DepositsReceivedFromOfficers,Deposits,CurrentDeposits,ReserveDepositReceivable,ReserveDepositPayable,AdvancesReceived,ConsumptionTaxReceived+Deposits received from officers	20	DepositsReceivedFromOfficers,DepositPayable,DepositsReceived,GuaranteeDepositsReceived,LandRentReceived,Deposits,CurrentDeposits,ReserveDepositReceivable,ReserveDepositPayable,AdvancesReceived+DepositsInSpecialAccounts	1	DepositsInSpecialAccounts+DepositsReceived	4	DepositPayable,DepositsReceived,GuaranteeDepositsReceived,DepositsReceivedFromOfficers+DepositsReceivedFromOfficers	1	DepositsReceivedFromOfficers+Depreciation	4	ReserveForDepreciation,Depreciation,AmortizationExpense,AccumulatedDepreciation+Development	2	ResearchAndDevelopmentExpenses,DevelopmentExpenses+Development expenses	25	ResearchAndDevelopmentExpenses,DevelopmentExpenses,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedExpenses,CommunicationExpenses,LongTermPrepaidExpenses+DevelopmentExpenses	2	ResearchAndDevelopmentExpenses,DevelopmentExpenses+Dishonored	1	DishonoredNotesReceivable+Dishonored notes receivable	23	DishonoredNotesReceivable,NotesReceivable,NotesLoansReceivable,LossOnSalesOfNotesReceivable,NonOperatingNotesReceivable,LongTermLoansReceivable,AccountsReceivable,ShortTermLoansReceivable,ReserveDepositReceivable,CentralBankNotePayable+DishonoredNotesReceivable	1	DishonoredNotesReceivable+Dividend	3	UnpaidDividends,DividendEqualizationReserve,DividendsReceived+Dividend income	20	DividendsReceived,NetIncome,SubsidyIncome,RentalIncome,WageEarned,CentralBankPaymentIncome,PrepaidCorporateIncomeTaxes,CashOverShort,AccruedCorporateIncomeTaxes,UnpaidDividends+DividendEqualizationReserve	1	DividendEqualizationReserve+DividendsReceived	1	DividendsReceived+EarnedSurplus	1	EarnedSurplus+Electronically	5	ElectronicallyRecordedReceivable,ElectronicallyRecordedObligations,NonOperatingElectronicallyRecordedReceivable,NonOperatingElectronicallyRecordedObligations,LossOnSalesOfElectronicallyRecordedReceivables+Electronically recorded monetary claims	6	ElectronicallyRecordedReceivable,NonOperatingElectronicallyRecordedReceivable,LossOnSalesOfElectronicallyRecordedReceivables,ElectronicallyRecordedObligations,NonOperatingElectronicallyRecordedObligations,InsuranceGain+Electronically recorded monetary claims - non-operating	33	NonOperatingElectronicallyRecordedReceivable,ElectronicallyRecordedReceivable,NonOperatingElectronicallyRecordedObligations,LossOnSalesOfElectronicallyRecordedReceivables,ElectronicallyRecordedObligations,NonOperatingNotesReceivable,NonOperatingNotesPayable,LongTermNationalBonds,ShortTermNationalBonds,LongTermLoansReceivable+Electronically recorded monetary obligations	8	ElectronicallyRecordedObligations,ElectronicallyRecordedReceivable,NonOperatingElectronicallyRecordedReceivable,NonOperatingElectronicallyRecordedObligations,LossOnSalesOfElectronicallyRecordedReceivables,LeaseObligations,ContraAccountForGuaranteeObligations,GuaranteeObligations+Electronically recorded obligations - non-operating	35	NonOperatingElectronicallyRecordedObligations,NonOperatingElectronicallyRecordedReceivable,ElectronicallyRecordedObligations,ElectronicallyRecordedReceivable,NonOperatingNotesReceivable,NonOperatingNotesPayable,LossOnSalesOfElectronicallyRecordedReceivables,LongTermNationalBonds,ShortTermNationalBonds,LongTermLoansReceivable+ElectronicallyRecordedObligations	2	ElectronicallyRecordedObligations,NonOperatingElectronicallyRecordedObligations+ElectronicallyRecordedReceivable	3	ElectronicallyRecordedReceivable,NonOperatingElectronicallyRecordedReceivable,LossOnSalesOfElectronicallyRecordedReceivables+Entertainment	1	EntertainmentExpenses+Entertainment expenses	25	EntertainmentExpenses,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedExpenses,CommunicationExpenses,LongTermPrepaidExpenses,OperatingExpenses+EntertainmentExpenses	1	EntertainmentExpenses+Equipment	3	Machinery,EquipmentInvestment,Fixtures+Equipment investment	8	EquipmentInvestment,InvestmentSecurities,InvestmentInAssociate,Machinery,StockInvestment,Fixtures,GainOnSalesOfInvestmentSecurities,LossOnSalesOfInvestmentSecurities+EquipmentInvestment	1	EquipmentInvestment+Equity	17	InvestmentInAssociate,CapitalStock,RetainedEarnings,EquityInEarningsOfInvestee,LegalRetainedEarnings,CumulativeTranslationAdjustment,StockSubscriptionDeposits,LegalCapitalSurplus,OtherCapitalSurplus,DividendEqualizationReserve+Equity in earnings of investee	115	EquityInEarningsOfInvestee,RetainedEarnings,LegalRetainedEarnings,EarnedSurplus,InvestmentInAssociate,OrdinaryProfit,CommunicationExpenses,GainOnSalesOfFixedAssets,ReversalOfAllowanceForDoubtfulAccounts,SoftwareInProgress+Equity:	15	CapitalStock,RetainedEarnings,LegalRetainedEarnings,CumulativeTranslationAdjustment,StockSubscriptionDeposits,LegalCapitalSurplus,OtherCapitalSurplus,DividendEqualizationReserve,RepairFundReserve,ConstructionFundReserve+EquityInEarningsOfInvestee	1	EquityInEarningsOfInvestee+Expense	40	Depreciation,AmortizationExpense,SalesCost,BusinessTrip,Commutation,UtilitiesExpense,RentExpense,AdvertisingExpense,DeliveryExpenses,SuppliesExpenses+Expense:	22	Depreciation,AmortizationExpense,SalesCost,BusinessTrip,Commutation,UtilitiesExpense,RentExpense,AdvertisingExpense,DeliveryExpenses,SuppliesExpenses+Explicitly	1	CommunicationExpenses+Fixtures	1	Fixtures+Fixtures and equipment	18	Fixtures,Machinery,Products,EquipmentInvestment,BusinessTrip,MerchandiseInventory,Land,CashOverShort,AllowanceForDoubtfulAccounts,SuppliesOnHand+For	28	ReserveForDepreciation,AmortizationExpense,MerchandiseInventory,AllowanceForDoubtfulAccounts,AccumulatedDepreciation,ProvisionForDoubtfulAccounts,CommunicationExpenses,ReversalOfAllowanceForDoubtfulAccounts,AllowanceForRepairs,AllowanceForProductWarranties+Foreign	2	ForeignExchangeGains,ForeignExchangeLosses+Foreign exchange gains	2	ForeignExchangeGains,ForeignExchangeLosses+Foreign exchange losses	2	ForeignExchangeLosses,ForeignExchangeGains+ForeignExchangeGains	1	ForeignExchangeGains+ForeignExchangeLosses	1	ForeignExchangeLosses+Gain	10	GainOnSalesOfFixedAssets,GainOnSalesOfSecurities,GainOnValuationOfSecurities,GainOnSalesOfInvestmentSecurities,InsuranceGain,GainOnBargainPurchase,GainOnDonationOfFixedAssets,GainOnNationalSubsidies,GainOnConstructionGrants,ForeignExchangeGains+Gain on bargain purchase	91	GainOnBargainPurchase,MerchandiseInventory,GainOnSalesOfFixedAssets,GainOnSalesOfSecurities,GainOnValuationOfSecurities,GainOnSalesOfInvestmentSecurities,InsuranceGain,GainOnDonationOfFixedAssets,GainOnNationalSubsidies,GainOnConstructionGrants+Gain on contribution received for construction	101	GainOnConstructionGrants,ConstructionFundReserve,ReserveForDepreciation,AmortizationExpense,MerchandiseInventory,ConsumptionTaxReceived,AllowanceForDoubtfulAccounts,AccumulatedDepreciation,ProvisionForDoubtfulAccounts,CommunicationExpenses+Gain on insurance claims	90	InsuranceGain,ElectronicallyRecordedReceivable,GainOnSalesOfFixedAssets,NonOperatingElectronicallyRecordedReceivable,GainOnSalesOfSecurities,GainOnValuationOfSecurities,GainOnSalesOfInvestmentSecurities,GainOnBargainPurchase,GainOnDonationOfFixedAssets,GainOnNationalSubsidies+Gain on receipt of donated non-current assets	127	GainOnDonationOfFixedAssets,GainOnSalesOfFixedAssets,GainOnNationalSubsidies,LossOnRetirementOfFixedAssets,LossOnReductionOfFixedAssets,LossOnSalesOfFixedAssets,GainOnSalesOfSecurities,GainOnValuationOfSecurities,GainOnSalesOfInvestmentSecurities,AccumulatedDepreciation+Gain on receipt of national subsidies	106	GainOnNationalSubsidies,GainOnDonationOfFixedAssets,GainOnSalesOfFixedAssets,GainOnSalesOfSecurities,GainOnValuationOfSecurities,GainOnSalesOfInvestmentSecurities,LongTermNationalBonds,ShortTermNationalBonds,LongTermNationalBondsPayable,ShortTermNationalBondsPayable+Gain on sale of investment securities	113	GainOnSalesOfInvestmentSecurities,GainOnSalesOfSecurities,LossOnSalesOfInvestmentSecurities,GainOnSalesOfFixedAssets,GainOnValuationOfSecurities,LossOnSalesOfSecurities,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,ValuationDifferenceOnOtherSecurities,GainOnDonationOfFixedAssets+Gain on sale of securities	110	GainOnSalesOfSecurities,GainOnSalesOfInvestmentSecurities,GainOnSalesOfFixedAssets,GainOnValuationOfSecurities,LossOnSalesOfSecurities,LossOnSalesOfInvestmentSecurities,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,ValuationDifferenceOnOtherSecurities,GainOnDonationOfFixedAssets+Gain on sales of fixed assets	127	GainOnSalesOfFixedAssets,LossOnSalesOfFixedAssets,GainOnDonationOfFixedAssets,GainOnSalesOfSecurities,GainOnSalesOfInvestmentSecurities,LossOnRetirementOfFixedAssets,LossOnReductionOfFixedAssets,LossOnSalesOfNotesReceivable,GainOnValuationOfSecurities,GainOnNationalSubsidies+Gain on valuation of securities	108	GainOnValuationOfSecurities,GainOnSalesOfSecurities,GainOnSalesOfInvestmentSecurities,LossOnValuationOfSecurities,GainOnSalesOfFixedAssets,ValuationDifferenceOnOtherSecurities,GainOnDonationOfFixedAssets,GainOnNationalSubsidies,LossOnValuationOfMerchandise,LossOnSalesOfSecurities+GainOnBargainPurchase	1	GainOnBargainPurchase+GainOnConstructionGrants	1	GainOnConstructionGrants+GainOnDonationOfFixedAssets	1	GainOnDonationOfFixedAssets+GainOnNationalSubsidies	1	GainOnNationalSubsidies+GainOnSalesOfFixedAssets	1	GainOnSalesOfFixedAssets+GainOnSalesOfInvestmentSecurities	1	GainOnSalesOfInvestmentSecurities+GainOnSalesOfSecurities	1	GainOnSalesOfSecurities+GainOnValuationOfSecurities	1	GainOnValuationOfSecurities+General	1	GeneralReserve+General reserve	9	GeneralReserve,ReserveDepositReceivable,ReserveForDepreciation,ReserveDepositPayable,AccumulatedDepreciation,LegalRetainedEarnings,DividendEqualizationReserve,RepairFundReserve,ConstructionFundReserve+GeneralReserve	1	GeneralReserve+Gift	1	GiftCertificatesReceived+Gift certificates received	10	GiftCertificatesReceived,DepositPayable,AdvancesReceived,DepositsReceived,ConsumptionTaxReceived,GuaranteeDepositsReceived,DividendsReceived,GainOnConstructionGrants,LandRentReceived,DepositsReceivedFromOfficers+GiftCertificatesReceived	1	GiftCertificatesReceived+Gold	1	Gold+Goods	2	LossOnValuationOfMerchandise,GoodsInTransit+Goods in transit	82	GoodsInTransit,Deposits,InvestmentSecurities,InvestmentInAssociate,Products,Machinery,Building,StockInvestment,EquipmentInvestment,RetainedEarnings+GoodsInTransit	1	GoodsInTransit+Goodwill	2	Goodwill,AmortizationOfGoodwill+Government	1	GovernmentService+Government service	3	GovernmentService,ServiceRevenue,CostOfServices+GovernmentService	1	GovernmentService+Gross	1	GrossProfit+Gross profit	3	GrossProfit,OrdinaryProfit,NetIncomeAttributableToNCI+GrossProfit	1	GrossProfit+Guarantee	4	SecurityDepositsPaid,GuaranteeDepositsReceived,ContraAccountForGuaranteeObligations,GuaranteeObligations+Guarantee deposits	14	SecurityDepositsPaid,GuaranteeDepositsReceived,Deposits,CurrentDeposits,ReserveDepositReceivable,DepositPayable,ReserveDepositPayable,DepositsReceived,TimeDeposits,DepositsInSpecialAccounts+Guarantee deposits received	20	GuaranteeDepositsReceived,DepositPayable,DepositsReceived,SecurityDepositsPaid,DepositsReceivedFromOfficers,Deposits,CurrentDeposits,ReserveDepositReceivable,ReserveDepositPayable,AdvancesReceived+Guarantee obligations	7	ContraAccountForGuaranteeObligations,GuaranteeObligations,ElectronicallyRecordedObligations,SecurityDepositsPaid,NonOperatingElectronicallyRecordedObligations,LeaseObligations,GuaranteeDepositsReceived+GuaranteeDepositsReceived	1	GuaranteeDepositsReceived+GuaranteeObligations	2	ContraAccountForGuaranteeObligations,GuaranteeObligations+Hat\/Not	1	AllowanceForDoubtfulAccounts+Head	1	HeadOfficeCurrentAccount+Head office current account	24	HeadOfficeCurrentAccount,BranchCurrentAccount,CurrentDeposits,AccountsReceivable,ReserveDepositPayable,MerchandiseInventory,PrepaidExpenses,AccruedRevenue,CashOverShort,AccountsPayable+HeadOfficeCurrentAccount	1	HeadOfficeCurrentAccount+Held-to-maturity	1	HeldToMaturityBonds+Held-to-maturity bonds	5	HeldToMaturityBonds,LongTermNationalBonds,ShortTermNationalBonds,LongTermNationalBondsPayable,ShortTermNationalBondsPayable+HeldToMaturityBonds	1	HeldToMaturityBonds+Home	2	AllowanceForDoubtfulAccounts,AccumulatedDepreciation+Income	18	NetIncome,SubsidyIncome,RentalIncome,WageEarned,CentralBankPaymentIncome,PrepaidCorporateIncomeTaxes,CashOverShort,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes,MiscellaneousIncome+Income summary	18	IncomeSummary,NetIncome,SubsidyIncome,RentalIncome,WageEarned,CentralBankPaymentIncome,PrepaidCorporateIncomeTaxes,CashOverShort,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes+Income taxes - deferred	48	IncomeTaxesAdjustment,PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes,IncomeTaxesRefundReceivable,AdditionalIncomeTaxesForPriorPeriods,RefundOfIncomeTaxes,IncomeSummary,NetIncomeAttributableToNCI,LongTermNationalBonds+Income taxes refund receivable	39	IncomeTaxesRefundReceivable,RefundOfIncomeTaxes,PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes,AdditionalIncomeTaxesForPriorPeriods,IncomeTaxesAdjustment,ConsumptionTaxRefundReceivable,LongTermLoansReceivable,AccountsReceivable+IncomeSummary	1	IncomeSummary+IncomeTaxesAdjustment	1	IncomeTaxesAdjustment+IncomeTaxesRefundReceivable	1	IncomeTaxesRefundReceivable+IncorporationExpenses	1	IncorporationExpenses+Insurance	2	InsuranceGain,InsuranceExpense+Insurance expenses	26	InsuranceExpense,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedExpenses,CommunicationExpenses,LongTermPrepaidExpenses,InsuranceGain+InsuranceExpense	1	InsuranceExpense+InsuranceGain	1	InsuranceGain+Interest	9	InterestExpense,NationalBondInterestEarned,DepositInterestEarned,InterestEarned,LeaseholdRights,NonControllingInterests,InterestOnSecurities,NetIncomeAttributableToNCI,NetLossAttributableToNCI+Interest earned	12	NationalBondInterestEarned,DepositInterestEarned,InterestEarned,InterestExpense,WageEarned,UnearnedRevenue,LeaseholdRights,NonControllingInterests,EarnedSurplus,InterestOnSecurities+Interest expense	48	InterestExpense,Depreciation,AmortizationExpense,SalesCost,BusinessTrip,Commutation,UtilitiesExpense,RentExpense,AdvertisingExpense,DeliveryExpenses+Interest on securities	96	InterestOnSecurities,NationalBondInterestEarned,ValuationDifferenceOnOtherSecurities,NonControllingInterests,GainOnSalesOfSecurities,GainOnValuationOfSecurities,GainOnSalesOfInvestmentSecurities,LossOnSalesOfSecurities,LossOnValuationOfSecurities,LossOnSalesOfInvestmentSecurities+InterestEarned	3	NationalBondInterestEarned,DepositInterestEarned,InterestEarned+InterestExpense	1	InterestExpense+InterestOnSecurities	1	InterestOnSecurities+Inventory	3	Products,MerchandiseInventory,InventoryShrinkageLoss+Inventory shrinkage loss	20	InventoryShrinkageLoss,Products,NetLoss,MerchandiseInventory,CashOverShort,BadDebtLoss,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,MiscellaneousLoss,LossOnValuationOfMerchandise+InventoryShrinkageLoss	1	InventoryShrinkageLoss+Investment	6	InvestmentSecurities,InvestmentInAssociate,StockInvestment,EquipmentInvestment,GainOnSalesOfInvestmentSecurities,LossOnSalesOfInvestmentSecurities+Investment in associate	82	InvestmentInAssociate,InvestmentSecurities,StockInvestment,EquipmentInvestment,GainOnSalesOfInvestmentSecurities,LossOnSalesOfInvestmentSecurities,Deposits,Products,Machinery,Building+Investment securities	15	InvestmentSecurities,GainOnSalesOfInvestmentSecurities,LossOnSalesOfInvestmentSecurities,Securities,InvestmentInAssociate,StockInvestment,EquipmentInvestment,ValuationDifferenceOnOtherSecurities,GainOnSalesOfSecurities,GainOnValuationOfSecurities+InvestmentInAssociate	1	InvestmentInAssociate+InvestmentSecurities	3	InvestmentSecurities,GainOnSalesOfInvestmentSecurities,LossOnSalesOfInvestmentSecurities+Land	4	Land,LeaseholdRights,LandRentReceived,LandRentPaid+LandRentPaid	1	LandRentPaid+LandRentReceived	1	LandRentReceived+Lease	5	ReversalOfAllowanceForDoubtfulAccounts,LeasedAssets,LeaseholdRights,LeaseObligations,LeaseExpenses+Lease expenses	29	LeaseExpenses,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedExpenses,CommunicationExpenses,ReversalOfAllowanceForDoubtfulAccounts,LeasedAssets+Lease liabilities	7	LeaseObligations,ReversalOfAllowanceForDoubtfulAccounts,LeasedAssets,LeaseholdRights,RefundLiabilities,DeferredTaxLiabilities,LeaseExpenses+LeaseExpenses	1	LeaseExpenses+LeaseObligations	1	LeaseObligations+Leased	2	ReversalOfAllowanceForDoubtfulAccounts,LeasedAssets+Leased assets	41	LeasedAssets,AccumulatedDepreciation,LossOnSalesOfFixedAssets,GainOnSalesOfFixedAssets,ReversalOfAllowanceForDoubtfulAccounts,TimeDeposits,LoansReceivable,GiftCertificatesReceived,SecurityDepositsPaid,SuppliesOnHand+LeasedAssets	1	LeasedAssets+Leasehold	1	LeaseholdRights+Leasehold interests in land	83	LeaseholdRights,NonControllingInterests,LandRentReceived,NetIncomeAttributableToNCI,NetLossAttributableToNCI,Deposits,InvestmentSecurities,InvestmentInAssociate,Products,Machinery+LeaseholdRights	1	LeaseholdRights+Legal	3	LegalRetainedEarnings,LegalCapitalSurplus,StatutoryWelfareExpenses+Legal (appropriated) retained earnings reserve	15	LegalRetainedEarnings,RetainedEarnings,AccumulatedDepreciation,EarnedSurplus,ReserveDepositReceivable,ReserveForDepreciation,ReserveDepositPayable,EquityInEarningsOfInvestee,CommunicationExpenses,LegalCapitalSurplus+Legal capital surplus	7	LegalCapitalSurplus,OtherCapitalSurplus,CapitalSurplus,CapitalStock,LegalRetainedEarnings,EarnedSurplus,StatutoryWelfareExpenses+Legal welfare expenses	27	StatutoryWelfareExpenses,WelfareExpenses,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedExpenses,LegalRetainedEarnings,CommunicationExpenses+LegalCapitalSurplus	1	LegalCapitalSurplus+LegalRetainedEarnings	1	LegalRetainedEarnings+Liability:	41	LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,ReserveForDepreciation,DepositPayable,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,ReserveDepositPayable,CentralBankNotePayable,AccountsPayable+Loans	8	LongTermLoansReceivable,ShortTermLoansReceivable,LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,NotesLoansReceivable,NotesLoansPayable,LoansReceivable+Loans payable	20	LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,NotesLoansPayable,LongTermLoansReceivable,ShortTermLoansReceivable,DepositPayable,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,ReserveDepositPayable+Loans payable on notes	100	NotesLoansPayable,LongTermLoansPayable,NotesLoansReceivable,NonOperatingNotesPayable,LongTermLoansReceivable,ShortTermLoansPayable,LoansPayable,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,CentralBankNotePayable+Loans receivable	23	LongTermLoansReceivable,ShortTermLoansReceivable,NotesLoansReceivable,LoansReceivable,AccountsReceivable,ReserveDepositReceivable,LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,NotesReceivable+Loans receivable on notes	100	NotesLoansReceivable,LongTermLoansReceivable,NotesLoansPayable,LossOnSalesOfNotesReceivable,DishonoredNotesReceivable,NonOperatingNotesReceivable,ShortTermLoansReceivable,LongTermLoansPayable,NotesReceivable,ElectronicallyRecordedReceivable+LoansPayable	4	LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,NotesLoansPayable+LoansReceivable	4	LongTermLoansReceivable,ShortTermLoansReceivable,NotesLoansReceivable,LoansReceivable+Long-term	6	LongTermNationalBonds,LongTermLoansReceivable,LongTermLoansPayable,LongTermNationalBondsPayable,LongTermPrepaidExpenses,LongTermOtherPayables+Long-term accounts payable - other	45	LongTermOtherPayables,LongTermLoansPayable,LongTermNationalBondsPayable,LongTermNationalBonds,LongTermLoansReceivable,ShortTermLoansPayable,ShortTermNationalBondsPayable,ReserveDepositPayable,AccountsPayable,OtherPayables+Long-term loans payable	22	LongTermLoansPayable,LongTermLoansReceivable,ShortTermLoansPayable,LoansPayable,LongTermNationalBondsPayable,NotesLoansPayable,LongTermOtherPayables,LongTermNationalBonds,ShortTermLoansReceivable,DepositPayable+Long-term loans receivable	27	LongTermLoansReceivable,ShortTermLoansReceivable,LongTermLoansPayable,NotesLoansReceivable,LoansReceivable,LongTermNationalBonds,AccountsReceivable,ReserveDepositReceivable,ShortTermLoansPayable,LoansPayable+Long-term national bonds	11	LongTermNationalBonds,LongTermNationalBondsPayable,ShortTermNationalBonds,ShortTermNationalBondsPayable,LongTermLoansReceivable,LongTermLoansPayable,NationalBondInterestEarned,LongTermPrepaidExpenses,LongTermOtherPayables,GainOnNationalSubsidies+Long-term national bonds payable	23	LongTermNationalBondsPayable,LongTermNationalBonds,ShortTermNationalBondsPayable,ShortTermNationalBonds,LongTermLoansPayable,LongTermOtherPayables,LongTermLoansReceivable,ShortTermLoansPayable,LoansPayable,DepositPayable+Long-term prepaid expenses	32	LongTermPrepaidExpenses,PrepaidExpenses,LongTermNationalBonds,LongTermLoansReceivable,LongTermLoansPayable,LongTermNationalBondsPayable,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses+LongTermLoansPayable	1	LongTermLoansPayable+LongTermLoansReceivable	1	LongTermLoansReceivable+LongTermNationalBonds	2	LongTermNationalBonds,LongTermNationalBondsPayable+LongTermNationalBondsPayable	1	LongTermNationalBondsPayable+LongTermOtherPayables	1	LongTermOtherPayables+LongTermPrepaidExpenses	1	LongTermPrepaidExpenses+Loss	18	NetLoss,CashOverShort,BadDebtLoss,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,MiscellaneousLoss,InventoryShrinkageLoss,LossOnValuationOfMerchandise,LossOnSalesOfElectronicallyRecordedReceivables,LossOnSalesOfReceivables+Loss attributable to non-controlling interests	38	NetLossAttributableToNCI,NetIncomeAttributableToNCI,CashOverShort,NonControllingInterests,InventoryShrinkageLoss,LossOnRetirementOfFixedAssets,Products,StockInvestment,CapitalStock,CentralBankPaymentExpense+Loss on fire	94	LossOnFire,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,LossOnValuationOfMerchandise,LossOnSalesOfElectronicallyRecordedReceivables,LossOnSalesOfReceivables,LossOnSalesOfSecurities,LossOnValuationOfSecurities,LossOnSalesOfInvestmentSecurities,LossOnRetirementOfFixedAssets+Loss on retirement of non-current assets	132	LossOnRetirementOfFixedAssets,LossOnReductionOfFixedAssets,LossOnSalesOfFixedAssets,GainOnDonationOfFixedAssets,LossOnSalesOfNotesReceivable,GainOnSalesOfFixedAssets,LossOnValuationOfMerchandise,LossOnSalesOfElectronicallyRecordedReceivables,LossOnSalesOfReceivables,LossOnSalesOfSecurities+Loss on sale of electronically recorded monetary claims	112	LossOnSalesOfElectronicallyRecordedReceivables,ElectronicallyRecordedReceivable,NonOperatingElectronicallyRecordedReceivable,ElectronicallyRecordedObligations,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,LossOnSalesOfReceivables,LossOnSalesOfSecurities,LossOnSalesOfInvestmentSecurities,GainOnSalesOfFixedAssets+Loss on sale of investment securities	118	LossOnSalesOfInvestmentSecurities,GainOnSalesOfInvestmentSecurities,LossOnSalesOfSecurities,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,GainOnSalesOfSecurities,LossOnSalesOfElectronicallyRecordedReceivables,LossOnSalesOfReceivables,LossOnValuationOfSecurities,GainOnSalesOfFixedAssets+Loss on sale of receivables	113	LossOnSalesOfElectronicallyRecordedReceivables,LossOnSalesOfReceivables,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,LossOnSalesOfSecurities,LossOnSalesOfInvestmentSecurities,GainOnSalesOfFixedAssets,GainOnSalesOfSecurities,GainOnSalesOfInvestmentSecurities,LossOnValuationOfMerchandise+Loss on sale of securities	115	LossOnSalesOfSecurities,LossOnSalesOfInvestmentSecurities,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,GainOnSalesOfSecurities,GainOnSalesOfInvestmentSecurities,LossOnSalesOfElectronicallyRecordedReceivables,LossOnSalesOfReceivables,LossOnValuationOfSecurities,GainOnSalesOfFixedAssets+Loss on sales of fixed assets	132	LossOnSalesOfFixedAssets,GainOnSalesOfFixedAssets,LossOnRetirementOfFixedAssets,LossOnReductionOfFixedAssets,LossOnSalesOfNotesReceivable,GainOnDonationOfFixedAssets,LossOnSalesOfElectronicallyRecordedReceivables,LossOnSalesOfReceivables,LossOnSalesOfSecurities,LossOnSalesOfInvestmentSecurities+Loss on sales of notes receivable	122	LossOnSalesOfNotesReceivable,LossOnSalesOfElectronicallyRecordedReceivables,LossOnSalesOfReceivables,LossOnSalesOfFixedAssets,LossOnSalesOfSecurities,LossOnSalesOfInvestmentSecurities,NotesLoansReceivable,GainOnSalesOfFixedAssets,DishonoredNotesReceivable,NonOperatingNotesReceivable+Loss on tax purpose reduction entry of non-current assets	138	LossOnReductionOfFixedAssets,LossOnRetirementOfFixedAssets,LossOnSalesOfFixedAssets,GainOnDonationOfFixedAssets,LossOnSalesOfNotesReceivable,GainOnSalesOfFixedAssets,LossOnValuationOfMerchandise,LossOnSalesOfElectronicallyRecordedReceivables,LossOnSalesOfReceivables,LossOnSalesOfSecurities+Loss on valuation of securities	113	LossOnValuationOfSecurities,GainOnValuationOfSecurities,LossOnValuationOfMerchandise,LossOnSalesOfSecurities,LossOnSalesOfInvestmentSecurities,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,ValuationDifferenceOnOtherSecurities,GainOnSalesOfSecurities,GainOnSalesOfInvestmentSecurities+LossOnFire	1	LossOnFire+LossOnReductionOfFixedAssets	1	LossOnReductionOfFixedAssets+LossOnRetirementOfFixedAssets	1	LossOnRetirementOfFixedAssets+LossOnSalesOfElectronicallyRecordedReceivables	1	LossOnSalesOfElectronicallyRecordedReceivables+LossOnSalesOfFixedAssets	1	LossOnSalesOfFixedAssets+LossOnSalesOfInvestmentSecurities	1	LossOnSalesOfInvestmentSecurities+LossOnSalesOfNotesReceivable	1	LossOnSalesOfNotesReceivable+LossOnSalesOfReceivables	1	LossOnSalesOfReceivables+LossOnSalesOfSecurities	1	LossOnSalesOfSecurities+LossOnValuationOfMerchandise	1	LossOnValuationOfMerchandise+LossOnValuationOfSecurities	1	LossOnValuationOfSecurities+Machinery	1	Machinery+Machinery and equipment	18	Machinery,Fixtures,Products,EquipmentInvestment,BusinessTrip,MerchandiseInventory,Land,CashOverShort,AllowanceForDoubtfulAccounts,SuppliesOnHand+Maintenance	1	MaintenanceExpenses+Maintenance expenses	25	MaintenanceExpenses,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedExpenses,CommunicationExpenses,LongTermPrepaidExpenses,OperatingExpenses+MaintenanceExpenses	1	MaintenanceExpenses+Meeting	1	MeetingExpenses+Meeting expenses	25	MeetingExpenses,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedExpenses,CommunicationExpenses,LongTermPrepaidExpenses,OperatingExpenses+MeetingExpenses	1	MeetingExpenses+Membership	1	MembershipFees+Membership fees	3	MembershipFees,ReceiptFee,PaymentFees+MembershipFees	1	MembershipFees+Merchandise	3	Products,MerchandiseInventory,LossOnValuationOfMerchandise+Merchandise inventory	4	Products,MerchandiseInventory,InventoryShrinkageLoss,LossOnValuationOfMerchandise+MerchandiseInventory	2	Products,MerchandiseInventory+Miscellaneous	4	MiscellaneousExpenses,CashOverShort,MiscellaneousLoss,MiscellaneousIncome+Miscellaneous income	20	CashOverShort,MiscellaneousIncome,MiscellaneousExpenses,NetIncome,SubsidyIncome,RentalIncome,WageEarned,CentralBankPaymentIncome,PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes+Miscellaneous loss	20	CashOverShort,MiscellaneousLoss,MiscellaneousExpenses,NetLoss,BadDebtLoss,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,MiscellaneousIncome,InventoryShrinkageLoss,LossOnValuationOfMerchandise+MiscellaneousExpenses	1	MiscellaneousExpenses+MiscellaneousIncome	2	CashOverShort,MiscellaneousIncome+MiscellaneousIncome\/MiscellaneousLoss	1	CashOverShort+MiscellaneousLoss	2	CashOverShort,MiscellaneousLoss+National	6	LongTermNationalBonds,ShortTermNationalBonds,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,NationalBondInterestEarned,GainOnNationalSubsidies+National bond interest earned	18	NationalBondInterestEarned,LongTermNationalBonds,ShortTermNationalBonds,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,DepositInterestEarned,InterestEarned,InterestExpense,WageEarned,UnearnedRevenue+NationalBondInterestEarned	1	NationalBondInterestEarned+Net	11	NetIncome,NetLoss,ElectronicallyRecordedReceivable,ElectronicallyRecordedObligations,AllowanceForDoubtfulAccounts,NetDefinedBenefitAsset,NonOperatingElectronicallyRecordedReceivable,NetDefinedBenefitLiability,LossOnSalesOfElectronicallyRecordedReceivables,NetIncomeAttributableToNCI+Net income	27	NetIncome,NetIncomeAttributableToNCI,SubsidyIncome,RentalIncome,WageEarned,CentralBankPaymentIncome,NetLoss,ElectronicallyRecordedReceivable,PrepaidCorporateIncomeTaxes,CashOverShort+Net loss	26	NetLoss,LossOnSalesOfElectronicallyRecordedReceivables,NetLossAttributableToNCI,NetIncome,ElectronicallyRecordedReceivable,CashOverShort,ElectronicallyRecordedObligations,AllowanceForDoubtfulAccounts,BadDebtLoss,LossOnSalesOfFixedAssets+NetDefinedBenefitAsset	1	NetDefinedBenefitAsset+NetDefinedBenefitLiability	1	NetDefinedBenefitLiability+NetIncome	2	NetIncome,NetIncomeAttributableToNCI+NetIncomeAttributableToNCI	1	NetIncomeAttributableToNCI+NetLoss	2	NetLoss,NetLossAttributableToNCI+NetLossAttributableToNCI	1	NetLossAttributableToNCI+NewspaperBooksExpenses	1	NewspaperBooksExpenses+Newspapers	1	NewspaperBooksExpenses+Newspapers and books	18	NewspaperBooksExpenses,Products,Machinery,BusinessTrip,MerchandiseInventory,Land,Fixtures,CashOverShort,AllowanceForDoubtfulAccounts,SuppliesOnHand+NoClose:	2	NetIncomeAttributableToNCI,NetLossAttributableToNCI+Non-controlling	3	NonControllingInterests,NetIncomeAttributableToNCI,NetLossAttributableToNCI+Non-controlling interests	4	NonControllingInterests,NetIncomeAttributableToNCI,NetLossAttributableToNCI,LeaseholdRights+Non-operating	4	NonOperatingNotesReceivable,NonOperatingElectronicallyRecordedReceivable,NonOperatingNotesPayable,NonOperatingElectronicallyRecordedObligations+Non-operating notes payable	23	NonOperatingNotesPayable,CentralBankNotePayable,NotesPayable,NotesLoansPayable,NonOperatingNotesReceivable,LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,DepositPayable,LongTermNationalBondsPayable+Non-operating notes receivable	24	NonOperatingNotesReceivable,NotesReceivable,NotesLoansReceivable,LossOnSalesOfNotesReceivable,DishonoredNotesReceivable,NonOperatingElectronicallyRecordedReceivable,NonOperatingNotesPayable,LongTermLoansReceivable,AccountsReceivable,ShortTermLoansReceivable+NonControllingInterests	1	NonControllingInterests+NonOperatingElectronicallyRecordedObligations	1	NonOperatingElectronicallyRecordedObligations+NonOperatingElectronicallyRecordedReceivable	1	NonOperatingElectronicallyRecordedReceivable+NonOperatingNotesPayable	1	NonOperatingNotesPayable+NonOperatingNotesReceivable	1	NonOperatingNotesReceivable+Notes	9	CentralBankNotePayable,NotesReceivable,NotesLoansReceivable,NotesPayable,NotesLoansPayable,LossOnSalesOfNotesReceivable,DishonoredNotesReceivable,NonOperatingNotesReceivable,NonOperatingNotesPayable+Notes payable	21	CentralBankNotePayable,NotesPayable,NotesLoansPayable,NonOperatingNotesPayable,LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,DepositPayable,LongTermNationalBondsPayable,ShortTermNationalBondsPayable+Notes receivable	23	NotesReceivable,NotesLoansReceivable,LossOnSalesOfNotesReceivable,DishonoredNotesReceivable,NonOperatingNotesReceivable,LongTermLoansReceivable,AccountsReceivable,ShortTermLoansReceivable,ReserveDepositReceivable,CentralBankNotePayable+NotesLoansPayable	1	NotesLoansPayable+NotesLoansReceivable	1	NotesLoansReceivable+NotesPayable	2	NotesPayable,NonOperatingNotesPayable+NotesReceivable	4	NotesReceivable,LossOnSalesOfNotesReceivable,DishonoredNotesReceivable,NonOperatingNotesReceivable+OCI/資本の部の項目)	1	CumulativeTranslationAdjustment+Operating	6	NonOperatingNotesReceivable,NonOperatingElectronicallyRecordedReceivable,NonOperatingNotesPayable,NonOperatingElectronicallyRecordedObligations,OperatingRevenue,OperatingExpenses+Operating expenses	30	OperatingExpenses,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedExpenses,CommunicationExpenses,LongTermPrepaidExpenses,NonOperatingNotesReceivable+Operating revenue	44	OperatingRevenue,ValueAdded,SubsidyIncome,NationalBondInterestEarned,DepositInterestEarned,GrossProfit,OrdinaryProfit,InterestEarned,ReceiptFee,RentalIncome+OperatingExpenses	1	OperatingExpenses+OperatingRevenue	1	OperatingRevenue+Ordinary	1	OrdinaryProfit+Ordinary profit	3	OrdinaryProfit,GrossProfit,NetIncomeAttributableToNCI+OrdinaryProfit	1	OrdinaryProfit+Organization	1	IncorporationExpenses+Organization expenses	25	IncorporationExpenses,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedExpenses,CommunicationExpenses,LongTermPrepaidExpenses,OperatingExpenses+Other	5	OtherReceivables,OtherPayables,LongTermOtherPayables,OtherCapitalSurplus,ValuationDifferenceOnOtherSecurities+Other capital surplus	9	OtherCapitalSurplus,LegalCapitalSurplus,CapitalSurplus,CapitalStock,OtherReceivables,OtherPayables,LongTermOtherPayables,ValuationDifferenceOnOtherSecurities,EarnedSurplus+Other payables	5	OtherPayables,LongTermOtherPayables,OtherReceivables,OtherCapitalSurplus,ValuationDifferenceOnOtherSecurities+Other receivables	8	OtherReceivables,OtherPayables,AllowanceForDoubtfulAccounts,LongTermOtherPayables,OtherCapitalSurplus,ValuationDifferenceOnOtherSecurities,LossOnSalesOfElectronicallyRecordedReceivables,LossOnSalesOfReceivables+OtherCapitalSurplus	1	OtherCapitalSurplus+OtherPayables	2	OtherPayables,LongTermOtherPayables+OtherReceivables	1	OtherReceivables+Patent	2	Patent,AmortizationOfPatents+Payment	6	CentralBankPaymentExpense,ReceiptFee,CentralBankPaymentIncome,PaymentsOnBehalf,SuspensePayments,PaymentFees+Payment fees / fees paid	38	PaymentFees,ReceiptFee,CentralBankPaymentExpense,CentralBankPaymentIncome,MembershipFees,Products,ReserveDepositReceivable,GovernmentService,ReserveForDepreciation,DepositPayable+PaymentFees	2	ReceiptFee,PaymentFees+Payments	2	PaymentsOnBehalf,SuspensePayments+Payments made on behalf	89	PaymentsOnBehalf,LongTermNationalBonds,ShortTermNationalBonds,LongTermLoansReceivable,LongTermLoansPayable,ReserveForDepreciation,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,Depreciation,AmortizationExpense+PaymentsOnBehalf	1	PaymentsOnBehalf+Petty	1	PettyCash+Petty cash	3	PettyCash,Cash,CashOverShort+PettyCash	1	PettyCash+Prepaid	4	PrepaidExpenses,PrepaidCorporateIncomeTaxes,LongTermPrepaidExpenses,PrepaidPensionCost+Prepaid corporate income taxes	23	PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes,IncomeTaxesRefundReceivable,AdditionalIncomeTaxesForPriorPeriods,RefundOfIncomeTaxes,IncomeTaxesAdjustment,TaxesExpense,NetIncome,SubsidyIncome+Prepaid expenses	27	PrepaidExpenses,LongTermPrepaidExpenses,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidCorporateIncomeTaxes,AccruedExpenses,CommunicationExpenses,PrepaidPensionCost+Prepaid pension costs	6	PrepaidPensionCost,PrepaidExpenses,PrepaidCorporateIncomeTaxes,LongTermPrepaidExpenses,StockIssuanceCosts,StorageExpenses+PrepaidCorporateIncomeTaxes	1	PrepaidCorporateIncomeTaxes+PrepaidExpenses	2	PrepaidExpenses,LongTermPrepaidExpenses+PrepaidPensionCost	1	PrepaidPensionCost+Products	2	Products,MerchandiseInventory+Profit	3	GrossProfit,OrdinaryProfit,NetIncomeAttributableToNCI+Profit attributable to non-controlling interests	26	NetIncomeAttributableToNCI,NetLossAttributableToNCI,NonControllingInterests,Products,StockInvestment,CapitalStock,CentralBankPaymentExpense,GrossProfit,OrdinaryProfit,CentralBankPaymentIncome+Property	1	PropertyTaxPayable+Property tax payable	32	PropertyTaxPayable,LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,DepositPayable,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,ReserveDepositPayable,CentralBankNotePayable,TaxesExpense+PropertyTaxPayable	1	PropertyTaxPayable+Provision	10	ProvisionForDoubtfulAccounts,AllowanceForRepairs,AllowanceForProductWarranties,AllowanceForBonuses,AllowanceForRetirementBenefits,ReversalOfAllowanceForRepairs,ReversalOfAllowanceForProductWarranties,ProvisionForRepairs,ProvisionForBonuses,ProvisionForProductWarranties+Provision for bonuses	30	AllowanceForBonuses,ProvisionForBonuses,ProvisionForDoubtfulAccounts,AllowanceForRepairs,AllowanceForProductWarranties,AllowanceForRetirementBenefits,ReversalOfAllowanceForRepairs,ReversalOfAllowanceForProductWarranties,ProvisionForRepairs,ProvisionForProductWarranties+Provision for doubtful accounts	33	ProvisionForDoubtfulAccounts,AllowanceForDoubtfulAccounts,ReversalOfAllowanceForDoubtfulAccounts,AllowanceForRepairs,AllowanceForProductWarranties,AllowanceForBonuses,AllowanceForRetirementBenefits,ReversalOfAllowanceForRepairs,ReversalOfAllowanceForProductWarranties,ProvisionForRepairs+Provision for repairs	29	AllowanceForRepairs,ReversalOfAllowanceForRepairs,ProvisionForRepairs,ProvisionForDoubtfulAccounts,AllowanceForProductWarranties,AllowanceForBonuses,AllowanceForRetirementBenefits,RepairFundReserve,ReversalOfAllowanceForProductWarranties,ProvisionForBonuses+Provision for retirement benefits	32	AllowanceForRetirementBenefits,ProvisionForDoubtfulAccounts,AllowanceForRepairs,AllowanceForProductWarranties,AllowanceForBonuses,ReversalOfAllowanceForRepairs,ReversalOfAllowanceForProductWarranties,ProvisionForRepairs,ProvisionForBonuses,ProvisionForProductWarranties+Provision for warranties	28	AllowanceForProductWarranties,ReversalOfAllowanceForProductWarranties,ProvisionForProductWarranties,ProvisionForDoubtfulAccounts,AllowanceForRepairs,AllowanceForBonuses,AllowanceForRetirementBenefits,ReversalOfAllowanceForRepairs,ProvisionForRepairs,ProvisionForBonuses+ProvisionForBonuses	1	ProvisionForBonuses+ProvisionForDoubtfulAccounts	1	ProvisionForDoubtfulAccounts+ProvisionForProductWarranties	1	ProvisionForProductWarranties+ProvisionForRepairs	1	ProvisionForRepairs+Purchase	4	Purchases,MerchandiseInventory,GainOnBargainPurchase,PurchaseRebates+Purchase rebates	5	PurchaseRebates,Purchases,MerchandiseInventory,GainOnBargainPurchase,SalesRebates+PurchaseRebates	1	PurchaseRebates+Purchases	2	Purchases,MerchandiseInventory+Purchases\/Sales\/MerchandiseInventory).	1	MerchandiseInventory+Raw	1	RawMaterials+Raw materials	1	RawMaterials+RawMaterials	1	RawMaterials+Real	1	Building+Real estate	1	Building+Receipt	5	ReceiptFee,SuspenseReceipts,PaymentFees,GainOnDonationOfFixedAssets,GainOnNationalSubsidies+Receipt fee	6	ReceiptFee,PaymentFees,SuspenseReceipts,GainOnDonationOfFixedAssets,GainOnNationalSubsidies,MembershipFees+ReceiptFee	2	ReceiptFee,PaymentFees+Recognized	1	EquityInEarningsOfInvestee+Recovery	1	RecoveryOfBadDebts+Recovery of bad debts written off	40	RecoveryOfBadDebts,LossOnSalesOfFixedAssets,GainOnSalesOfFixedAssets,GainOnDonationOfFixedAssets,LossOnRetirementOfFixedAssets,LossOnReductionOfFixedAssets,HeadOfficeCurrentAccount,DepositsReceivedFromOfficers,SalesCost,GrossProfit+RecoveryOfBadDebts	1	RecoveryOfBadDebts+Refund	4	IncomeTaxesRefundReceivable,RefundLiabilities,RefundOfIncomeTaxes,ConsumptionTaxRefundReceivable+Refund liabilities	6	RefundLiabilities,IncomeTaxesRefundReceivable,DeferredTaxLiabilities,LeaseObligations,RefundOfIncomeTaxes,ConsumptionTaxRefundReceivable+Refund of income taxes	59	RefundOfIncomeTaxes,IncomeTaxesRefundReceivable,PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes,AdditionalIncomeTaxesForPriorPeriods,IncomeTaxesAdjustment,NetIncomeAttributableToNCI,SalesCost,TaxesExpense+RefundLiabilities	1	RefundLiabilities+RefundOfIncomeTaxes	1	RefundOfIncomeTaxes+Rent	10	CurrentDeposits,RentExpense,RentalIncome,GainOnDonationOfFixedAssets,LandRentReceived,LossOnRetirementOfFixedAssets,LossOnReductionOfFixedAssets,LandRentPaid,BranchCurrentAccount,HeadOfficeCurrentAccount+Rent expenses on land	116	LandRentPaid,Commutation,CommunicationExpenses,LongTermPrepaidExpenses,GainOnDonationOfFixedAssets,LandRentReceived,IncorporationExpenses,LossOnRetirementOfFixedAssets,LossOnReductionOfFixedAssets,CurrentDeposits+RentExpense	1	RentExpense+Rental	2	RentalIncome,LandRentReceived+Rental income	18	RentalIncome,LandRentReceived,NetIncome,SubsidyIncome,WageEarned,CentralBankPaymentIncome,PrepaidCorporateIncomeTaxes,CashOverShort,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes+Rental income from land	24	LandRentReceived,RentalIncome,NetIncome,SubsidyIncome,WageEarned,CentralBankPaymentIncome,PrepaidCorporateIncomeTaxes,Land,CashOverShort,AccruedCorporateIncomeTaxes+RentalIncome	1	RentalIncome+Repair	5	AllowanceForRepairs,RepairFundReserve,ReversalOfAllowanceForRepairs,ProvisionForRepairs,RepairsExpense+Repair expenses	29	RepairsExpense,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedExpenses,CommunicationExpenses,LongTermPrepaidExpenses,AllowanceForRepairs+RepairFundReserve	1	RepairFundReserve+RepairsExpense	1	RepairsExpense+Research	1	ResearchAndDevelopmentExpenses+Research and development expenses	39	ResearchAndDevelopmentExpenses,DevelopmentExpenses,LandRentPaid,NewspaperBooksExpenses,Products,Machinery,BusinessTrip,Commutation,DeliveryExpenses,SuppliesExpenses+ResearchAndDevelopmentExpenses	1	ResearchAndDevelopmentExpenses+Reserve	9	ReserveDepositReceivable,ReserveForDepreciation,ReserveDepositPayable,AccumulatedDepreciation,LegalRetainedEarnings,DividendEqualizationReserve,RepairFundReserve,ConstructionFundReserve,GeneralReserve+Reserve deposits, asset side	89	ReserveDepositReceivable,ReserveDepositPayable,AccumulatedDepreciation,AllowanceForDoubtfulAccounts,IncomeSummary,Cash,Deposits,CurrentDeposits,Securities,InvestmentSecurities+Reserve deposits, liability side	50	ReserveDepositPayable,ReserveDepositReceivable,ReserveForDepreciation,AccumulatedDepreciation,LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,DepositPayable,LongTermNationalBondsPayable,ShortTermNationalBondsPayable+Reserve for depreciation	33	ReserveForDepreciation,AccumulatedDepreciation,AmortizationExpense,DividendEqualizationReserve,RepairFundReserve,ConstructionFundReserve,ReserveDepositReceivable,ReserveDepositPayable,Depreciation,MerchandiseInventory+Reserve for dividend equalization	34	DividendEqualizationReserve,ReserveForDepreciation,AccumulatedDepreciation,RepairFundReserve,ConstructionFundReserve,ReserveDepositReceivable,ReserveDepositPayable,AmortizationExpense,MerchandiseInventory,UnpaidDividends+Reserve for new construction	34	ConstructionFundReserve,ReserveForDepreciation,AccumulatedDepreciation,DividendEqualizationReserve,RepairFundReserve,GainOnConstructionGrants,ReserveDepositReceivable,ReserveDepositPayable,AmortizationExpense,MerchandiseInventory+Reserve for repairs	33	RepairFundReserve,ReserveForDepreciation,AccumulatedDepreciation,AllowanceForRepairs,DividendEqualizationReserve,ConstructionFundReserve,ReversalOfAllowanceForRepairs,ProvisionForRepairs,ReserveDepositReceivable,ReserveDepositPayable+ReserveDepositPayable	1	ReserveDepositPayable+ReserveDepositReceivable	1	ReserveDepositReceivable+ReserveForDepreciation	2	ReserveForDepreciation,AccumulatedDepreciation+Retained	5	RetainedEarnings,AccumulatedDepreciation,LegalRetainedEarnings,CommunicationExpenses,EarnedSurplus+Retained earnings	6	RetainedEarnings,LegalRetainedEarnings,EarnedSurplus,EquityInEarningsOfInvestee,AccumulatedDepreciation,CommunicationExpenses+RetainedEarnings	2	RetainedEarnings,LegalRetainedEarnings+Retirement	5	NetDefinedBenefitAsset,AllowanceForRetirementBenefits,NetDefinedBenefitLiability,RetirementBenefitExpenses,LossOnRetirementOfFixedAssets+Retirement benefit asset	85	NetDefinedBenefitAsset,AllowanceForRetirementBenefits,NetDefinedBenefitLiability,RetirementBenefitExpenses,LossOnRetirementOfFixedAssets,Cash,Deposits,CurrentDeposits,Securities,InvestmentSecurities+Retirement benefit expenses	29	RetirementBenefitExpenses,NetDefinedBenefitAsset,AllowanceForRetirementBenefits,NetDefinedBenefitLiability,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedExpenses+Retirement benefit liability	44	AllowanceForRetirementBenefits,NetDefinedBenefitLiability,NetDefinedBenefitAsset,RetirementBenefitExpenses,LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,ReserveForDepreciation,DepositPayable,LongTermNationalBondsPayable+RetirementBenefitExpenses	1	RetirementBenefitExpenses+Revenue	39	ValueAdded,SubsidyIncome,NationalBondInterestEarned,DepositInterestEarned,GrossProfit,OrdinaryProfit,InterestEarned,ReceiptFee,RentalIncome,WageEarned+Revenue:	37	ValueAdded,SubsidyIncome,NationalBondInterestEarned,DepositInterestEarned,GrossProfit,OrdinaryProfit,InterestEarned,ReceiptFee,RentalIncome,WageEarned+Reversal	3	ReversalOfAllowanceForDoubtfulAccounts,ReversalOfAllowanceForRepairs,ReversalOfAllowanceForProductWarranties+Reversal of allowance for doubtful accounts	67	ReversalOfAllowanceForDoubtfulAccounts,AllowanceForDoubtfulAccounts,ReversalOfAllowanceForRepairs,ReversalOfAllowanceForProductWarranties,ProvisionForDoubtfulAccounts,CommunicationExpenses,AllowanceForRepairs,AllowanceForProductWarranties,AllowanceForBonuses,AllowanceForRetirementBenefits+Reversal of provision for repairs	63	ReversalOfAllowanceForRepairs,ReversalOfAllowanceForProductWarranties,ReversalOfAllowanceForDoubtfulAccounts,AllowanceForRepairs,ProvisionForRepairs,ProvisionForDoubtfulAccounts,CommunicationExpenses,AllowanceForProductWarranties,AllowanceForBonuses,AllowanceForRetirementBenefits+Reversal of provision for warranties	62	ReversalOfAllowanceForProductWarranties,ReversalOfAllowanceForRepairs,ReversalOfAllowanceForDoubtfulAccounts,AllowanceForProductWarranties,ProvisionForProductWarranties,ProvisionForDoubtfulAccounts,CommunicationExpenses,AllowanceForRepairs,AllowanceForBonuses,AllowanceForRetirementBenefits+ReversalOfAllowanceForDoubtfulAccounts	1	ReversalOfAllowanceForDoubtfulAccounts+ReversalOfAllowanceForProductWarranties	1	ReversalOfAllowanceForProductWarranties+ReversalOfAllowanceForRepairs	1	ReversalOfAllowanceForRepairs+SNA\/macro-accounting	1	AccumulatedDepreciation+SNA\/マクロ系の旧称。簿記の間接法には	1	ReserveForDepreciation+Sales	14	SalesCost,Sales,MerchandiseInventory,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,GainOnSalesOfFixedAssets,GainOnSalesOfSecurities,GainOnSalesOfInvestmentSecurities,SalesRebates,LossOnSalesOfElectronicallyRecordedReceivables+Sales rebates	15	SalesRebates,SalesCost,Sales,MerchandiseInventory,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,GainOnSalesOfFixedAssets,GainOnSalesOfSecurities,GainOnSalesOfInvestmentSecurities,LossOnSalesOfElectronicallyRecordedReceivables+SalesCost	1	SalesCost+SalesRebates	1	SalesRebates+Savings	1	Deposits+Savings deposits	12	Deposits,CurrentDeposits,ReserveDepositReceivable,DepositPayable,ReserveDepositPayable,DepositsReceived,TimeDeposits,SecurityDepositsPaid,DepositsInSpecialAccounts,GuaranteeDepositsReceived+Securities	12	Securities,InvestmentSecurities,ValuationDifferenceOnOtherSecurities,GainOnSalesOfSecurities,GainOnValuationOfSecurities,InterestOnSecurities,GainOnSalesOfInvestmentSecurities,LossOnSalesOfSecurities,LossOnValuationOfSecurities,LossOnSalesOfInvestmentSecurities+SecurityDepositsPaid	1	SecurityDepositsPaid+Service	3	GovernmentService,ServiceRevenue,CostOfServices+Service revenue	41	ServiceRevenue,GovernmentService,ValueAdded,SubsidyIncome,NationalBondInterestEarned,DepositInterestEarned,GrossProfit,OrdinaryProfit,InterestEarned,ReceiptFee+ServiceRevenue	1	ServiceRevenue+Share	4	StockSubscriptionDeposits,StockIssuanceCosts,SubsidiaryStocks,AffiliateStocks+Share issuance costs	6	StockIssuanceCosts,PrepaidPensionCost,StockSubscriptionDeposits,StorageExpenses,SubsidiaryStocks,AffiliateStocks+Shares	3	StockSubscriptionDeposits,SubsidiaryStocks,AffiliateStocks+Shares of associates	39	AffiliateStocks,StockSubscriptionDeposits,SubsidiaryStocks,SalesCost,GrossProfit,OrdinaryProfit,EquityInEarningsOfInvestee,Software,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable+Shares of subsidiaries	39	SubsidiaryStocks,StockSubscriptionDeposits,AffiliateStocks,SalesCost,GrossProfit,OrdinaryProfit,EquityInEarningsOfInvestee,Software,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable+Short-term	4	ShortTermNationalBonds,ShortTermLoansReceivable,ShortTermLoansPayable,ShortTermNationalBondsPayable+Short-term loans payable	21	ShortTermLoansPayable,ShortTermLoansReceivable,LongTermLoansPayable,LoansPayable,ShortTermNationalBondsPayable,NotesLoansPayable,ShortTermNationalBonds,LongTermLoansReceivable,DepositPayable,LongTermNationalBondsPayable+Short-term loans receivable	25	ShortTermLoansReceivable,LongTermLoansReceivable,ShortTermLoansPayable,NotesLoansReceivable,LoansReceivable,ShortTermNationalBonds,AccountsReceivable,ReserveDepositReceivable,LongTermLoansPayable,LoansPayable+Short-term national bonds	9	ShortTermNationalBonds,ShortTermNationalBondsPayable,LongTermNationalBonds,LongTermNationalBondsPayable,ShortTermLoansReceivable,ShortTermLoansPayable,NationalBondInterestEarned,GainOnNationalSubsidies,HeldToMaturityBonds+Short-term national bonds payable	22	ShortTermNationalBondsPayable,ShortTermNationalBonds,LongTermNationalBondsPayable,LongTermNationalBonds,ShortTermLoansPayable,ShortTermLoansReceivable,LongTermLoansPayable,LoansPayable,DepositPayable,ReserveDepositPayable+ShortTermLoansPayable	1	ShortTermLoansPayable+ShortTermLoansReceivable	1	ShortTermLoansReceivable+ShortTermNationalBonds	2	ShortTermNationalBonds,ShortTermNationalBondsPayable+ShortTermNationalBondsPayable	1	ShortTermNationalBondsPayable+Software	3	Software,SoftwareInProgress,AmortizationOfSoftware+Software in progress	83	SoftwareInProgress,ConstructionInProgress,Deposits,InvestmentSecurities,InvestmentInAssociate,Products,Machinery,Building,StockInvestment,EquipmentInvestment+SoftwareInProgress	1	SoftwareInProgress+StatutoryWelfareExpenses	1	StatutoryWelfareExpenses+Stock	6	StockInvestment,CapitalStock,StockSubscriptionDeposits,StockIssuanceCosts,SubsidiaryStocks,AffiliateStocks+Stock investment	11	StockInvestment,InvestmentSecurities,InvestmentInAssociate,EquipmentInvestment,CapitalStock,StockSubscriptionDeposits,GainOnSalesOfInvestmentSecurities,StockIssuanceCosts,LossOnSalesOfInvestmentSecurities,SubsidiaryStocks+StockInvestment	1	StockInvestment+StockIssuanceCosts	1	StockIssuanceCosts+StockSubscriptionDeposits	1	StockSubscriptionDeposits+Storage	1	StorageExpenses+Storage costs	3	StorageExpenses,PrepaidPensionCost,StockIssuanceCosts+StorageExpenses	1	StorageExpenses+Structures	1	Structures+SubsidiaryStocks	1	SubsidiaryStocks+Subsidy	2	SubsidyExpense,SubsidyIncome+Subsidy expenditure	4	SubsidyExpense,WageExpenditure,ConsumptionExpenditure,SubsidyIncome+Subsidy income	19	SubsidyIncome,SubsidyExpense,NetIncome,RentalIncome,WageEarned,CentralBankPaymentIncome,PrepaidCorporateIncomeTaxes,CashOverShort,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes+SubsidyExpense	1	SubsidyExpense+SubsidyIncome	1	SubsidyIncome+Supplies	2	SuppliesExpenses,SuppliesOnHand+SuppliesExpenses	1	SuppliesExpenses+SuppliesOnHand	1	SuppliesOnHand+Suspense	4	SuspensePayments,CashOverShort,SuspenseReceipts,SuspenseAccount+Suspense account	21	CashOverShort,SuspenseAccount,AccountsReceivable,ReserveDepositPayable,MerchandiseInventory,PrepaidExpenses,AccruedRevenue,SuspensePayments,AccountsPayable,UnearnedRevenue+Suspense payments	5	SuspensePayments,PaymentsOnBehalf,CashOverShort,SuspenseReceipts,SuspenseAccount+Suspense receipts	4	SuspenseReceipts,SuspensePayments,CashOverShort,SuspenseAccount+SuspenseAccount	1	SuspenseAccount+SuspensePayments	1	SuspensePayments+SuspenseReceipts	1	SuspenseReceipts+Tax	17	TaxesExpense,TaxesRevenue,ConsumptionTaxPaid,PrepaidCorporateIncomeTaxes,ConsumptionTaxReceived,AccruedConsumptionTax,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes,IncomeTaxesRefundReceivable,DeferredTaxAssets+Tax revenue	55	TaxesRevenue,TaxesExpense,ValueAdded,SubsidyIncome,NationalBondInterestEarned,DepositInterestEarned,GrossProfit,OrdinaryProfit,InterestEarned,ReceiptFee+Taxes	9	TaxesExpense,TaxesRevenue,PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes,IncomeTaxesRefundReceivable,AdditionalIncomeTaxesForPriorPeriods,RefundOfIncomeTaxes,IncomeTaxesAdjustment+TaxesExpense	1	TaxesExpense+TaxesRevenue	1	TaxesRevenue+This	1	AccumulatedDepreciation+Time	1	TimeDeposits+Time deposits	12	TimeDeposits,Deposits,CurrentDeposits,ReserveDepositReceivable,DepositPayable,ReserveDepositPayable,DepositsReceived,SecurityDepositsPaid,DepositsInSpecialAccounts,GuaranteeDepositsReceived+TimeDeposits	1	TimeDeposits+Tools	1	ToolsAndInstruments+Tools and instruments	17	ToolsAndInstruments,Products,Machinery,BusinessTrip,MerchandiseInventory,Land,Fixtures,CashOverShort,AllowanceForDoubtfulAccounts,SuppliesOnHand+ToolsAndInstruments	1	ToolsAndInstruments+Trademark	1	Trademark+Trading	1	TradingSecurities+Trading securities	12	TradingSecurities,Securities,InvestmentSecurities,ValuationDifferenceOnOtherSecurities,GainOnSalesOfSecurities,GainOnValuationOfSecurities,InterestOnSecurities,GainOnSalesOfInvestmentSecurities,LossOnSalesOfSecurities,LossOnValuationOfSecurities+TradingSecurities	1	TradingSecurities+Travel	1	BusinessTrip+Travel and transportation	17	BusinessTrip,Products,Machinery,MerchandiseInventory,Land,Fixtures,CashOverShort,AllowanceForDoubtfulAccounts,SuppliesOnHand,ToolsAndInstruments+Unearned	1	UnearnedRevenue+Unearned revenue	39	UnearnedRevenue,ValueAdded,SubsidyIncome,NationalBondInterestEarned,DepositInterestEarned,GrossProfit,OrdinaryProfit,InterestEarned,ReceiptFee,RentalIncome+UnearnedRevenue	1	UnearnedRevenue+Unpaid	3	AccruedConsumptionTax,AccruedCorporateIncomeTaxes,UnpaidDividends+Unpaid dividends	4	UnpaidDividends,AccruedConsumptionTax,AccruedCorporateIncomeTaxes,DividendsReceived+UnpaidDividends	1	UnpaidDividends+Use	9	MiscellaneousExpenses,MerchandiseInventory,AllowanceForDoubtfulAccounts,AccumulatedDepreciation,ReversalOfAllowanceForDoubtfulAccounts,BonusesPayable,AllowanceForBonuses,Bonuses,ProvisionForBonuses+Utilities	1	UtilitiesExpense+UtilitiesExpense	1	UtilitiesExpense+Valuation	6	AllowanceForDoubtfulAccounts,AccumulatedDepreciation,ValuationDifferenceOnOtherSecurities,GainOnValuationOfSecurities,LossOnValuationOfMerchandise,LossOnValuationOfSecurities+Valuation difference on available-for-sale securities	92	ValuationDifferenceOnOtherSecurities,GainOnValuationOfSecurities,LossOnValuationOfSecurities,AllowanceForDoubtfulAccounts,AccumulatedDepreciation,GainOnSalesOfSecurities,InterestOnSecurities,GainOnSalesOfInvestmentSecurities,LossOnValuationOfMerchandise,LossOnSalesOfSecurities+Valuation loss on goods	95	LossOnValuationOfMerchandise,LossOnValuationOfSecurities,AllowanceForDoubtfulAccounts,AccumulatedDepreciation,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,ValuationDifferenceOnOtherSecurities,GainOnValuationOfSecurities,LossOnSalesOfElectronicallyRecordedReceivables,LossOnSalesOfReceivables+ValuationDifferenceOnOtherSecurities	1	ValuationDifferenceOnOtherSecurities+Value	2	ValueAdded,AllowanceForDoubtfulAccounts+Value added	2	ValueAdded,AllowanceForDoubtfulAccounts+ValueAdded	1	ValueAdded+Vehicle	1	Vehicle+Vehicles	1	Vehicle+Wage	2	WageExpenditure,WageEarned+Wage income	19	WageEarned,WageExpenditure,NetIncome,SubsidyIncome,RentalIncome,CentralBankPaymentIncome,PrepaidCorporateIncomeTaxes,CashOverShort,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes+WageEarned	1	WageEarned+WageExpenditure	1	WageExpenditure+Wages	1	WageExpenditure+Welfare	2	WelfareExpenses,StatutoryWelfareExpenses+Welfare expenses	25	WelfareExpenses,StatutoryWelfareExpenses,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedExpenses,CommunicationExpenses,LongTermPrepaidExpenses+WelfareExpenses	2	WelfareExpenses,StatutoryWelfareExpenses+Work	1	WorkInProcess+Work in process	81	WorkInProcess,Deposits,InvestmentSecurities,InvestmentInAssociate,Products,Machinery,Building,StockInvestment,EquipmentInvestment,RetainedEarnings+WorkInProcess	1	WorkInProcess+Write	1	AllowanceForDoubtfulAccounts+a	218	Cash,Deposits,CurrentDeposits,Securities,InvestmentSecurities,InvestmentInAssociate,LongTermNationalBonds,ShortTermNationalBonds,Products,Machinery+accepted	1	DepositPayable+account	19	AccountsReceivable,ReserveDepositPayable,MerchandiseInventory,PrepaidExpenses,AccruedRevenue,CashOverShort,AccountsPayable,UnearnedRevenue,AccruedExpenses,AllowanceForDoubtfulAccounts+accounts	8	AccountsReceivable,ReserveDepositPayable,AccountsPayable,AllowanceForDoubtfulAccounts,ProvisionForDoubtfulAccounts,ReversalOfAllowanceForDoubtfulAccounts,DepositsInSpecialAccounts,LongTermOtherPayables+accounts payable	21	ReserveDepositPayable,AccountsPayable,LongTermOtherPayables,AccountsReceivable,LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,DepositPayable,LongTermNationalBondsPayable,ShortTermNationalBondsPayable+accounts receivable	25	AccountsReceivable,AllowanceForDoubtfulAccounts,LongTermLoansReceivable,ShortTermLoansReceivable,ReserveDepositReceivable,ReserveDepositPayable,NotesReceivable,ElectronicallyRecordedReceivable,CreditCardReceivable,NotesLoansReceivable+accountspayable	2	ReserveDepositPayable,AccountsPayable+accountsreceivable	1	AccountsReceivable+accrual	4	PrepaidExpenses,AccruedRevenue,UnearnedRevenue,AccruedExpenses+accrued (unpaid) consumption tax	21	AccruedConsumptionTax,AccruedCorporateIncomeTaxes,ConsumptionTaxPaid,ConsumptionTaxReceived,ConsumptionTaxRefundReceivable,TaxesExpense,ConsumptionExpenditure,TaxesRevenue,AccruedRevenue,PrepaidCorporateIncomeTaxes+accrued (unpaid) corporate income taxes	24	AccruedCorporateIncomeTaxes,PrepaidCorporateIncomeTaxes,CorporateIncomeTaxes,AccruedConsumptionTax,IncomeTaxesRefundReceivable,AdditionalIncomeTaxesForPriorPeriods,RefundOfIncomeTaxes,IncomeTaxesAdjustment,TaxesExpense,NetIncome+accrued bonuses	8	BonusesPayable,AccruedRevenue,AccruedExpenses,AccruedConsumptionTax,AccruedCorporateIncomeTaxes,AllowanceForBonuses,Bonuses,ProvisionForBonuses+accrued expenses	29	AccruedExpenses,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedRevenue,AccruedConsumptionTax,AccruedCorporateIncomeTaxes,CommunicationExpenses+accrued revenue	43	AccruedRevenue,ValueAdded,SubsidyIncome,NationalBondInterestEarned,DepositInterestEarned,GrossProfit,OrdinaryProfit,InterestEarned,ReceiptFee,RentalIncome+accruedconsumptiontax	1	AccruedConsumptionTax+accruedcorporateincometaxes	1	AccruedCorporateIncomeTaxes+accruedexpenses	1	AccruedExpenses+accruedrevenue	1	AccruedRevenue+accumulated	2	ReserveForDepreciation,AccumulatedDepreciation+accumulated depreciation	4	ReserveForDepreciation,AccumulatedDepreciation,Depreciation,AmortizationExpense+accumulateddepreciation	2	ReserveForDepreciation,AccumulatedDepreciation+added	1	ValueAdded+additional income taxes for prior periods	47	AdditionalIncomeTaxesForPriorPeriods,PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes,IncomeTaxesRefundReceivable,RefundOfIncomeTaxes,IncomeTaxesAdjustment,ReserveForDepreciation,AmortizationExpense,TaxesExpense+additionalincometaxesforpriorperiods	1	AdditionalIncomeTaxesForPriorPeriods+adjustment	2	CumulativeTranslationAdjustment,IncomeTaxesAdjustment+advances paid	13	AdvancesPaid,PrepaidExpenses,ConsumptionTaxPaid,PrepaidCorporateIncomeTaxes,AdvancesReceived,AccruedConsumptionTax,AccruedCorporateIncomeTaxes,UnpaidDividends,PaymentFees,SecurityDepositsPaid+advances received	11	AdvancesReceived,DepositPayable,AdvancesPaid,DepositsReceived,ConsumptionTaxReceived,GiftCertificatesReceived,GuaranteeDepositsReceived,DividendsReceived,GainOnConstructionGrants,LandRentReceived+advancespaid	1	AdvancesPaid+advancesreceived	1	AdvancesReceived+advertising	1	AdvertisingExpense+advertisingexpense	1	AdvertisingExpense+affiliatestocks	1	AffiliateStocks+allowance	8	AllowanceForDoubtfulAccounts,ReversalOfAllowanceForDoubtfulAccounts,AllowanceForRepairs,AllowanceForProductWarranties,AllowanceForBonuses,AllowanceForRetirementBenefits,ReversalOfAllowanceForRepairs,ReversalOfAllowanceForProductWarranties+allowance for doubtful accounts	33	AllowanceForDoubtfulAccounts,ReversalOfAllowanceForDoubtfulAccounts,ProvisionForDoubtfulAccounts,AllowanceForRepairs,AllowanceForProductWarranties,AllowanceForBonuses,AllowanceForRetirementBenefits,ReversalOfAllowanceForRepairs,ReversalOfAllowanceForProductWarranties,AccountsReceivable+allowanceforbonuses	1	AllowanceForBonuses+allowancefordoubtfulaccounts	2	AllowanceForDoubtfulAccounts,ReversalOfAllowanceForDoubtfulAccounts+allowanceforproductwarranties	2	AllowanceForProductWarranties,ReversalOfAllowanceForProductWarranties+allowanceforrepairs	2	AllowanceForRepairs,ReversalOfAllowanceForRepairs+allowanceforretirementbenefits	1	AllowanceForRetirementBenefits+amortization expense for intangibles	69	AmortizationExpense,CommunicationExpenses,ReserveForDepreciation,Depreciation,SalesCost,BusinessTrip,Commutation,UtilitiesExpense,RentExpense,AdvertisingExpense+amortization of goodwill	41	AmortizationOfGoodwill,AmortizationOfSoftware,AmortizationOfPatents,AmortizationExpense,SalesCost,GrossProfit,OrdinaryProfit,EquityInEarningsOfInvestee,Software,LossOnSalesOfFixedAssets+amortization of patent rights	42	AmortizationOfPatents,AmortizationOfGoodwill,AmortizationOfSoftware,AmortizationExpense,SalesCost,GrossProfit,OrdinaryProfit,EquityInEarningsOfInvestee,Patent,Software+amortization of software	40	AmortizationOfSoftware,Software,SoftwareInProgress,AmortizationOfGoodwill,AmortizationOfPatents,AmortizationExpense,SalesCost,GrossProfit,OrdinaryProfit,EquityInEarningsOfInvestee+amortizationexpense	1	AmortizationExpense+amortizationofgoodwill	1	AmortizationOfGoodwill+amortizationofpatents	1	AmortizationOfPatents+amortizationofsoftware	1	AmortizationOfSoftware+amount	1	InvestmentInAssociate+and	17	Products,Machinery,BusinessTrip,MerchandiseInventory,Land,Fixtures,CashOverShort,AllowanceForDoubtfulAccounts,SuppliesOnHand,ToolsAndInstruments+as	90	Cash,Deposits,CurrentDeposits,Securities,InvestmentSecurities,InvestmentInAssociate,LongTermNationalBonds,ShortTermNationalBonds,Products,Machinery+asset	82	Cash,Deposits,CurrentDeposits,Securities,InvestmentSecurities,InvestmentInAssociate,LongTermNationalBonds,ShortTermNationalBonds,Products,Machinery+assets	40	AccumulatedDepreciation,LossOnSalesOfFixedAssets,GainOnSalesOfFixedAssets,TimeDeposits,LoansReceivable,GiftCertificatesReceived,SecurityDepositsPaid,SuppliesOnHand,ContractAssets,IncomeTaxesRefundReceivable+assets.	1	AccumulatedDepreciation+associate	2	InvestmentInAssociate,AffiliateStocks+associates	1	AffiliateStocks+at	55	InvestmentInAssociate,LongTermNationalBonds,ShortTermNationalBonds,Building,ReserveForDepreciation,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,Depreciation,AmortizationExpense,BusinessTrip+attributable	2	NetIncomeAttributableToNCI,NetLossAttributableToNCI+automatically	1	IncomeSummary+available-for-sale	2	ValuationDifferenceOnOtherSecurities,AvailableForSaleSecurities+available-for-sale securities	12	ValuationDifferenceOnOtherSecurities,AvailableForSaleSecurities,Securities,InvestmentSecurities,GainOnSalesOfSecurities,GainOnValuationOfSecurities,InterestOnSecurities,GainOnSalesOfInvestmentSecurities,LossOnSalesOfSecurities,LossOnValuationOfSecurities+availableforsalesecurities	1	AvailableForSaleSecurities+backward	1	CommunicationExpenses+bad	2	BadDebtLoss,RecoveryOfBadDebts+bad debt loss	19	BadDebtLoss,RecoveryOfBadDebts,NetLoss,CashOverShort,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,MiscellaneousLoss,InventoryShrinkageLoss,LossOnValuationOfMerchandise,LossOnSalesOfElectronicallyRecordedReceivables+baddebtloss	1	BadDebtLoss+balance	5	AllowanceForDoubtfulAccounts,AccumulatedDepreciation,ReversalOfAllowanceForDoubtfulAccounts,IncomeSummary,HeadOfficeCurrentAccount+balance-sheet	1	IncomeSummary+bank	4	CentralBankNotePayable,CentralBankPaymentExpense,CentralBankPaymentIncome,BankOverdraft+bank overdraft	4	BankOverdraft,CentralBankNotePayable,CentralBankPaymentExpense,CentralBankPaymentIncome+bankoverdraft	1	BankOverdraft+bargain	1	GainOnBargainPurchase+because	2	AllowanceForDoubtfulAccounts,AccumulatedDepreciation+behalf	1	PaymentsOnBehalf+benefit	4	NetDefinedBenefitAsset,AllowanceForRetirementBenefits,NetDefinedBenefitLiability,RetirementBenefitExpenses+benefits	1	AllowanceForRetirementBenefits+bond	6	LongTermNationalBonds,ShortTermNationalBonds,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,NationalBondInterestEarned,HeldToMaturityBonds+bonds	5	LongTermNationalBonds,ShortTermNationalBonds,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,HeldToMaturityBonds+bonuses	4	BonusesPayable,AllowanceForBonuses,Bonuses,ProvisionForBonuses+bonusespayable	1	BonusesPayable+bookkeeping	2	AccumulatedDepreciation,IncomeSummary+books	2	HeadOfficeCurrentAccount,NewspaperBooksExpenses+books.	1	HeadOfficeCurrentAccount+branch	2	BranchCurrentAccount,HeadOfficeCurrentAccount+branch current account	23	BranchCurrentAccount,HeadOfficeCurrentAccount,CurrentDeposits,AccountsReceivable,ReserveDepositPayable,MerchandiseInventory,PrepaidExpenses,AccruedRevenue,CashOverShort,AccountsPayable+branchcurrentaccount	1	BranchCurrentAccount+building	1	Building+business commencement expenses	26	BusinessCommencementExpenses,BusinessTrip,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedExpenses,CommunicationExpenses,LongTermPrepaidExpenses+businesscommencementexpenses	1	BusinessCommencementExpenses+businesstrip	1	BusinessTrip+by	1	ReversalOfAllowanceForDoubtfulAccounts+canonical	1	AccumulatedDepreciation+capital	4	CapitalStock,LegalCapitalSurplus,OtherCapitalSurplus,CapitalSurplus+capital stock	9	CapitalStock,StockInvestment,StockSubscriptionDeposits,LegalCapitalSurplus,OtherCapitalSurplus,CapitalSurplus,StockIssuanceCosts,SubsidiaryStocks,AffiliateStocks+capital surplus	5	LegalCapitalSurplus,OtherCapitalSurplus,CapitalSurplus,CapitalStock,EarnedSurplus+capitalstock	1	CapitalStock+capitalsurplus	3	LegalCapitalSurplus,OtherCapitalSurplus,CapitalSurplus+card	1	CreditCardReceivable+cash	3	Cash,PettyCash,CashOverShort+cash over and short	26	CashOverShort,Cash,ShortTermNationalBonds,Products,Machinery,ShortTermLoansReceivable,GovernmentService,ShortTermLoansPayable,ShortTermNationalBondsPayable,BusinessTrip+cashovershort	1	CashOverShort+central bank notes	12	CentralBankNotePayable,CentralBankPaymentExpense,CentralBankPaymentIncome,NotesReceivable,NotesLoansReceivable,NotesPayable,NotesLoansPayable,BankOverdraft,LossOnSalesOfNotesReceivable,DishonoredNotesReceivable+central bank payment to treasury	28	CentralBankPaymentExpense,CentralBankPaymentIncome,CentralBankNotePayable,Products,StockInvestment,CapitalStock,ReceiptFee,MerchandiseInventory,PaymentsOnBehalf,SuspensePayments+centralbanknotepayable	1	CentralBankNotePayable+centralbankpaymentexpense	1	CentralBankPaymentExpense+centralbankpaymentincome	1	CentralBankPaymentIncome+certificates	1	GiftCertificatesReceived+claims	4	ElectronicallyRecordedReceivable,NonOperatingElectronicallyRecordedReceivable,InsuranceGain,LossOnSalesOfElectronicallyRecordedReceivables+cleared	1	CashOverShort+closed.	1	IncomeSummary+closing	1	CashOverShort+commencement	1	BusinessCommencementExpenses+communication	2	Commutation,CommunicationExpenses+communication expenses	25	Commutation,CommunicationExpenses,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedExpenses,LongTermPrepaidExpenses,OperatingExpenses,RetirementBenefitExpenses+communicationexpenses	2	Commutation,CommunicationExpenses+commutation	2	Commutation,CommunicationExpenses+compatibility.	1	CommunicationExpenses+consolidation	2	NetIncomeAttributableToNCI,NetLossAttributableToNCI+construction	3	ConstructionInProgress,ConstructionFundReserve,GainOnConstructionGrants+construction in progress	82	ConstructionInProgress,SoftwareInProgress,GainOnConstructionGrants,Deposits,InvestmentSecurities,InvestmentInAssociate,Products,Machinery,Building,StockInvestment+constructionfundreserve	1	ConstructionFundReserve+constructioninprogress	1	ConstructionInProgress+consumption	5	ConsumptionExpenditure,ConsumptionTaxPaid,ConsumptionTaxReceived,AccruedConsumptionTax,ConsumptionTaxRefundReceivable+consumption expenditure	7	ConsumptionExpenditure,WageExpenditure,SubsidyExpense,ConsumptionTaxPaid,ConsumptionTaxReceived,AccruedConsumptionTax,ConsumptionTaxRefundReceivable+consumption tax paid	26	ConsumptionTaxPaid,AccruedConsumptionTax,PrepaidCorporateIncomeTaxes,ConsumptionTaxReceived,AccruedCorporateIncomeTaxes,ConsumptionTaxRefundReceivable,TaxesExpense,ConsumptionExpenditure,TaxesRevenue,AdvancesPaid+consumption tax received	27	ConsumptionTaxReceived,ConsumptionTaxPaid,AccruedConsumptionTax,ConsumptionTaxRefundReceivable,DepositPayable,TaxesExpense,ConsumptionExpenditure,TaxesRevenue,PrepaidCorporateIncomeTaxes,AdvancesReceived+consumption tax refund receivable	36	ConsumptionTaxRefundReceivable,IncomeTaxesRefundReceivable,ConsumptionTaxPaid,ConsumptionTaxReceived,AccruedConsumptionTax,RefundOfIncomeTaxes,LongTermLoansReceivable,AccountsReceivable,ShortTermLoansReceivable,ReserveDepositReceivable+consumptionexpenditure	1	ConsumptionExpenditure+consumptiontaxpaid	1	ConsumptionTaxPaid+consumptiontaxreceived	1	ConsumptionTaxReceived+consumptiontaxrefundreceivable	1	ConsumptionTaxRefundReceivable+contra	4	AllowanceForDoubtfulAccounts,AccumulatedDepreciation,ContractAssets,ContraAccountForGuaranteeObligations+contra account for guarantee obligations	48	ContraAccountForGuaranteeObligations,AllowanceForDoubtfulAccounts,AccumulatedDepreciation,MerchandiseInventory,ProvisionForDoubtfulAccounts,ReversalOfAllowanceForDoubtfulAccounts,GuaranteeObligations,AccountsReceivable,ReserveForDepreciation,ReserveDepositPayable+contraaccountforguaranteeobligations	1	ContraAccountForGuaranteeObligations+contract assets	40	ContractAssets,AccumulatedDepreciation,LossOnSalesOfFixedAssets,GainOnSalesOfFixedAssets,TimeDeposits,LoansReceivable,GiftCertificatesReceived,SecurityDepositsPaid,SuppliesOnHand,IncomeTaxesRefundReceivable+contractassets	1	ContractAssets+contribution	1	GainOnConstructionGrants+corporate	3	PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes+corporate income taxes	20	PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes,IncomeTaxesRefundReceivable,AdditionalIncomeTaxesForPriorPeriods,RefundOfIncomeTaxes,IncomeTaxesAdjustment,TaxesExpense,NetIncome,SubsidyIncome+corporateincometaxes	3	PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes+cost of sales	74	SalesCost,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,LossOnSalesOfElectronicallyRecordedReceivables,LossOnSalesOfReceivables,LossOnSalesOfSecurities,LossOnSalesOfInvestmentSecurities,PaymentFees,CommunicationExpenses,GainOnSalesOfFixedAssets+cost of services	70	CostOfServices,SalesCost,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,PaymentFees,CommunicationExpenses,LossOnValuationOfMerchandise,AmortizationOfGoodwill,AmortizationOfSoftware,AmortizationOfPatents+costofservices	1	CostOfServices+costs	3	PrepaidPensionCost,StockIssuanceCosts,StorageExpenses+counterpart	3	PaymentFees,CommunicationExpenses,ReversalOfAllowanceForDoubtfulAccounts+credit card receivable	22	CreditCardReceivable,AllowanceForDoubtfulAccounts,LongTermLoansReceivable,AccountsReceivable,ShortTermLoansReceivable,ReserveDepositReceivable,NotesReceivable,ElectronicallyRecordedReceivable,NotesLoansReceivable,OtherReceivables+credit-balance	3	AllowanceForDoubtfulAccounts,AccumulatedDepreciation,HeadOfficeCurrentAccount+creditcardreceivable	1	CreditCardReceivable+cumulative translation adjustment	2	CumulativeTranslationAdjustment,IncomeTaxesAdjustment+cumulativetranslationadjustment	1	CumulativeTranslationAdjustment+current	6	CurrentDeposits,GainOnDonationOfFixedAssets,LossOnRetirementOfFixedAssets,LossOnReductionOfFixedAssets,BranchCurrentAccount,HeadOfficeCurrentAccount+current deposits	17	CurrentDeposits,Deposits,ReserveDepositReceivable,DepositPayable,ReserveDepositPayable,DepositsReceived,TimeDeposits,SecurityDepositsPaid,DepositsInSpecialAccounts,GuaranteeDepositsReceived+currentdeposits	1	CurrentDeposits+debit	2	PaymentFees,IncomeSummary+debit-side	1	IncomeSummary+debt	2	BadDebtLoss,RecoveryOfBadDebts+debts	1	RecoveryOfBadDebts+deducted	2	AllowanceForDoubtfulAccounts,AccumulatedDepreciation+deduction	1	AllowanceForDoubtfulAccounts+deferral	4	PrepaidExpenses,AccruedRevenue,UnearnedRevenue,AccruedExpenses+deferred	3	DeferredTaxAssets,DeferredTaxLiabilities,IncomeTaxesAdjustment+deferred tax assets	54	DeferredTaxAssets,IncomeTaxesRefundReceivable,DeferredTaxLiabilities,LossOnReductionOfFixedAssets,IncomeTaxesAdjustment,TaxesExpense,TaxesRevenue,ConsumptionTaxPaid,PrepaidCorporateIncomeTaxes,ConsumptionTaxReceived+deferred tax liabilities	19	DeferredTaxLiabilities,DeferredTaxAssets,IncomeTaxesAdjustment,TaxesExpense,TaxesRevenue,ConsumptionTaxPaid,PrepaidCorporateIncomeTaxes,ConsumptionTaxReceived,AccruedConsumptionTax,AccruedCorporateIncomeTaxes+deferredtaxassets	1	DeferredTaxAssets+deferredtaxliabilities	1	DeferredTaxLiabilities+delivery	1	DeliveryExpenses+deliveryexpenses	1	DeliveryExpenses+deposit interest earned	24	DepositInterestEarned,NationalBondInterestEarned,InterestEarned,Deposits,CurrentDeposits,ReserveDepositReceivable,DepositPayable,ReserveDepositPayable,InterestExpense,WageEarned+depositinterestearned	1	DepositInterestEarned+depositpayable	2	DepositPayable,ReserveDepositPayable+deposits	12	Deposits,CurrentDeposits,ReserveDepositReceivable,DepositPayable,ReserveDepositPayable,DepositsReceived,TimeDeposits,SecurityDepositsPaid,DepositsInSpecialAccounts,GuaranteeDepositsReceived+deposits accepted	12	DepositPayable,Deposits,CurrentDeposits,ReserveDepositReceivable,ReserveDepositPayable,DepositsReceived,TimeDeposits,SecurityDepositsPaid,DepositsInSpecialAccounts,GuaranteeDepositsReceived+deposits for subscriptions of shares	72	StockSubscriptionDeposits,CommunicationExpenses,ReversalOfAllowanceForDoubtfulAccounts,ReversalOfAllowanceForRepairs,ReversalOfAllowanceForProductWarranties,SubsidiaryStocks,AffiliateStocks,DepositsReceivedFromOfficers,Deposits,CurrentDeposits+deposits in special accounts	95	DepositsInSpecialAccounts,Deposits,ReserveDepositPayable,AllowanceForDoubtfulAccounts,ReversalOfAllowanceForDoubtfulAccounts,CurrentDeposits,InvestmentSecurities,InvestmentInAssociate,Products,Machinery+deposits received	18	DepositPayable,DepositsReceived,GuaranteeDepositsReceived,DepositsReceivedFromOfficers,Deposits,CurrentDeposits,ReserveDepositReceivable,ReserveDepositPayable,AdvancesReceived,ConsumptionTaxReceived+deposits received from officers	20	DepositsReceivedFromOfficers,DepositPayable,DepositsReceived,GuaranteeDepositsReceived,LandRentReceived,Deposits,CurrentDeposits,ReserveDepositReceivable,ReserveDepositPayable,AdvancesReceived+deposits,	2	ReserveDepositReceivable,ReserveDepositPayable+depositsinspecialaccounts	1	DepositsInSpecialAccounts+depositsreceived	4	DepositPayable,DepositsReceived,GuaranteeDepositsReceived,DepositsReceivedFromOfficers+depositsreceivedfromofficers	1	DepositsReceivedFromOfficers+depreciable	1	AccumulatedDepreciation+depreciation	4	ReserveForDepreciation,Depreciation,AmortizationExpense,AccumulatedDepreciation+depreciation;	1	AccumulatedDepreciation+development	2	ResearchAndDevelopmentExpenses,DevelopmentExpenses+development expenses	25	ResearchAndDevelopmentExpenses,DevelopmentExpenses,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedExpenses,CommunicationExpenses,LongTermPrepaidExpenses+developmentexpenses	2	ResearchAndDevelopmentExpenses,DevelopmentExpenses+device:	1	IncomeSummary+difference	1	ValuationDifferenceOnOtherSecurities+dishonored notes receivable	23	DishonoredNotesReceivable,NotesReceivable,NotesLoansReceivable,LossOnSalesOfNotesReceivable,NonOperatingNotesReceivable,LongTermLoansReceivable,AccountsReceivable,ShortTermLoansReceivable,ReserveDepositReceivable,CentralBankNotePayable+dishonorednotesreceivable	1	DishonoredNotesReceivable+dividend	3	UnpaidDividends,DividendEqualizationReserve,DividendsReceived+dividend income	20	DividendsReceived,NetIncome,SubsidyIncome,RentalIncome,WageEarned,CentralBankPaymentIncome,PrepaidCorporateIncomeTaxes,CashOverShort,AccruedCorporateIncomeTaxes,UnpaidDividends+dividendequalizationreserve	1	DividendEqualizationReserve+dividends	2	UnpaidDividends,DividendsReceived+dividendsreceived	1	DividendsReceived+donated	1	GainOnDonationOfFixedAssets+doubtful	3	AllowanceForDoubtfulAccounts,ProvisionForDoubtfulAccounts,ReversalOfAllowanceForDoubtfulAccounts+earned	6	NationalBondInterestEarned,DepositInterestEarned,InterestEarned,WageEarned,UnearnedRevenue,EarnedSurplus+earnedsurplus	1	EarnedSurplus+earnings	4	RetainedEarnings,EquityInEarningsOfInvestee,LegalRetainedEarnings,EarnedSurplus+electronically	5	ElectronicallyRecordedReceivable,ElectronicallyRecordedObligations,NonOperatingElectronicallyRecordedReceivable,NonOperatingElectronicallyRecordedObligations,LossOnSalesOfElectronicallyRecordedReceivables+electronically recorded monetary claims	6	ElectronicallyRecordedReceivable,NonOperatingElectronicallyRecordedReceivable,LossOnSalesOfElectronicallyRecordedReceivables,ElectronicallyRecordedObligations,NonOperatingElectronicallyRecordedObligations,InsuranceGain+electronically recorded monetary claims - non-operating	33	NonOperatingElectronicallyRecordedReceivable,ElectronicallyRecordedReceivable,NonOperatingElectronicallyRecordedObligations,LossOnSalesOfElectronicallyRecordedReceivables,ElectronicallyRecordedObligations,NonOperatingNotesReceivable,NonOperatingNotesPayable,LongTermNationalBonds,ShortTermNationalBonds,LongTermLoansReceivable+electronically recorded monetary obligations	8	ElectronicallyRecordedObligations,ElectronicallyRecordedReceivable,NonOperatingElectronicallyRecordedReceivable,NonOperatingElectronicallyRecordedObligations,LossOnSalesOfElectronicallyRecordedReceivables,LeaseObligations,ContraAccountForGuaranteeObligations,GuaranteeObligations+electronically recorded obligations - non-operating	35	NonOperatingElectronicallyRecordedObligations,NonOperatingElectronicallyRecordedReceivable,ElectronicallyRecordedObligations,ElectronicallyRecordedReceivable,NonOperatingNotesReceivable,NonOperatingNotesPayable,LossOnSalesOfElectronicallyRecordedReceivables,LongTermNationalBonds,ShortTermNationalBonds,LongTermLoansReceivable+electronicallyrecordedobligations	2	ElectronicallyRecordedObligations,NonOperatingElectronicallyRecordedObligations+electronicallyrecordedreceivable	3	ElectronicallyRecordedReceivable,NonOperatingElectronicallyRecordedReceivable,LossOnSalesOfElectronicallyRecordedReceivables+entertainment expenses	25	EntertainmentExpenses,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedExpenses,CommunicationExpenses,LongTermPrepaidExpenses,OperatingExpenses+entertainmentexpenses	1	EntertainmentExpenses+entry	1	LossOnReductionOfFixedAssets+equalization	1	DividendEqualizationReserve+equipment	3	Machinery,EquipmentInvestment,Fixtures+equipment investment	8	EquipmentInvestment,InvestmentSecurities,InvestmentInAssociate,Machinery,StockInvestment,Fixtures,GainOnSalesOfInvestmentSecurities,LossOnSalesOfInvestmentSecurities+equipmentinvestment	1	EquipmentInvestment+equity	17	InvestmentInAssociate,CapitalStock,RetainedEarnings,EquityInEarningsOfInvestee,LegalRetainedEarnings,CumulativeTranslationAdjustment,StockSubscriptionDeposits,LegalCapitalSurplus,OtherCapitalSurplus,DividendEqualizationReserve+equity in earnings of investee	115	EquityInEarningsOfInvestee,RetainedEarnings,LegalRetainedEarnings,EarnedSurplus,InvestmentInAssociate,OrdinaryProfit,CommunicationExpenses,GainOnSalesOfFixedAssets,ReversalOfAllowanceForDoubtfulAccounts,SoftwareInProgress+equityinearningsofinvestee	1	EquityInEarningsOfInvestee+estate	1	Building+estimated	1	ReversalOfAllowanceForDoubtfulAccounts+examples	1	ReserveDepositPayable+excess	1	ReversalOfAllowanceForDoubtfulAccounts+exchange	2	ForeignExchangeGains,ForeignExchangeLosses+existing	2	AccumulatedDepreciation,ReversalOfAllowanceForDoubtfulAccounts+expenditure	3	WageExpenditure,ConsumptionExpenditure,SubsidyExpense+expense	40	Depreciation,AmortizationExpense,SalesCost,BusinessTrip,Commutation,UtilitiesExpense,RentExpense,AdvertisingExpense,DeliveryExpenses,SuppliesExpenses+expenses	25	Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedExpenses,CommunicationExpenses,LongTermPrepaidExpenses,OperatingExpenses,RetirementBenefitExpenses+fee	3	ReceiptFee,PaymentFees,MembershipFees+fees	3	ReceiptFee,PaymentFees,MembershipFees+fire	1	LossOnFire+fixed	5	LossOnSalesOfFixedAssets,GainOnSalesOfFixedAssets,GainOnDonationOfFixedAssets,LossOnRetirementOfFixedAssets,LossOnReductionOfFixedAssets+fixtures	1	Fixtures+fixtures and equipment	18	Fixtures,Machinery,Products,EquipmentInvestment,BusinessTrip,MerchandiseInventory,Land,CashOverShort,AllowanceForDoubtfulAccounts,SuppliesOnHand+for	28	ReserveForDepreciation,AmortizationExpense,MerchandiseInventory,AllowanceForDoubtfulAccounts,AccumulatedDepreciation,ProvisionForDoubtfulAccounts,CommunicationExpenses,ReversalOfAllowanceForDoubtfulAccounts,AllowanceForRepairs,AllowanceForProductWarranties+foreign exchange gains	2	ForeignExchangeGains,ForeignExchangeLosses+foreign exchange losses	2	ForeignExchangeLosses,ForeignExchangeGains+foreignexchangegains	1	ForeignExchangeGains+foreignexchangelosses	1	ForeignExchangeLosses+from	4	AllowanceForDoubtfulAccounts,AccumulatedDepreciation,LandRentReceived,DepositsReceivedFromOfficers+gain on bargain purchase	91	GainOnBargainPurchase,MerchandiseInventory,GainOnSalesOfFixedAssets,GainOnSalesOfSecurities,GainOnValuationOfSecurities,GainOnSalesOfInvestmentSecurities,InsuranceGain,GainOnDonationOfFixedAssets,GainOnNationalSubsidies,GainOnConstructionGrants+gain on contribution received for construction	101	GainOnConstructionGrants,ConstructionFundReserve,ReserveForDepreciation,AmortizationExpense,MerchandiseInventory,ConsumptionTaxReceived,AllowanceForDoubtfulAccounts,AccumulatedDepreciation,ProvisionForDoubtfulAccounts,CommunicationExpenses+gain on insurance claims	90	InsuranceGain,ElectronicallyRecordedReceivable,GainOnSalesOfFixedAssets,NonOperatingElectronicallyRecordedReceivable,GainOnSalesOfSecurities,GainOnValuationOfSecurities,GainOnSalesOfInvestmentSecurities,GainOnBargainPurchase,GainOnDonationOfFixedAssets,GainOnNationalSubsidies+gain on receipt of donated non-current assets	127	GainOnDonationOfFixedAssets,GainOnSalesOfFixedAssets,GainOnNationalSubsidies,LossOnRetirementOfFixedAssets,LossOnReductionOfFixedAssets,LossOnSalesOfFixedAssets,GainOnSalesOfSecurities,GainOnValuationOfSecurities,GainOnSalesOfInvestmentSecurities,AccumulatedDepreciation+gain on receipt of national subsidies	106	GainOnNationalSubsidies,GainOnDonationOfFixedAssets,GainOnSalesOfFixedAssets,GainOnSalesOfSecurities,GainOnValuationOfSecurities,GainOnSalesOfInvestmentSecurities,LongTermNationalBonds,ShortTermNationalBonds,LongTermNationalBondsPayable,ShortTermNationalBondsPayable+gain on sale of investment securities	113	GainOnSalesOfInvestmentSecurities,GainOnSalesOfSecurities,LossOnSalesOfInvestmentSecurities,GainOnSalesOfFixedAssets,GainOnValuationOfSecurities,LossOnSalesOfSecurities,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,ValuationDifferenceOnOtherSecurities,GainOnDonationOfFixedAssets+gain on sale of securities	110	GainOnSalesOfSecurities,GainOnSalesOfInvestmentSecurities,GainOnSalesOfFixedAssets,GainOnValuationOfSecurities,LossOnSalesOfSecurities,LossOnSalesOfInvestmentSecurities,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,ValuationDifferenceOnOtherSecurities,GainOnDonationOfFixedAssets+gain on sales of fixed assets	127	GainOnSalesOfFixedAssets,LossOnSalesOfFixedAssets,GainOnDonationOfFixedAssets,GainOnSalesOfSecurities,GainOnSalesOfInvestmentSecurities,LossOnRetirementOfFixedAssets,LossOnReductionOfFixedAssets,LossOnSalesOfNotesReceivable,GainOnValuationOfSecurities,GainOnNationalSubsidies+gain on valuation of securities	108	GainOnValuationOfSecurities,GainOnSalesOfSecurities,GainOnSalesOfInvestmentSecurities,LossOnValuationOfSecurities,GainOnSalesOfFixedAssets,ValuationDifferenceOnOtherSecurities,GainOnDonationOfFixedAssets,GainOnNationalSubsidies,LossOnValuationOfMerchandise,LossOnSalesOfSecurities+gainonbargainpurchase	1	GainOnBargainPurchase+gainonconstructiongrants	1	GainOnConstructionGrants+gainondonationoffixedassets	1	GainOnDonationOfFixedAssets+gainonnationalsubsidies	1	GainOnNationalSubsidies+gainonsalesoffixedassets	1	GainOnSalesOfFixedAssets+gainonsalesofinvestmentsecurities	1	GainOnSalesOfInvestmentSecurities+gainonsalesofsecurities	1	GainOnSalesOfSecurities+gainonvaluationofsecurities	1	GainOnValuationOfSecurities+gains	1	ForeignExchangeGains+general reserve	9	GeneralReserve,ReserveDepositReceivable,ReserveForDepreciation,ReserveDepositPayable,AccumulatedDepreciation,LegalRetainedEarnings,DividendEqualizationReserve,RepairFundReserve,ConstructionFundReserve+generalreserve	1	GeneralReserve+gift certificates received	10	GiftCertificatesReceived,DepositPayable,AdvancesReceived,DepositsReceived,ConsumptionTaxReceived,GuaranteeDepositsReceived,DividendsReceived,GainOnConstructionGrants,LandRentReceived,DepositsReceivedFromOfficers+giftcertificatesreceived	1	GiftCertificatesReceived+gold	1	Gold+goods	2	LossOnValuationOfMerchandise,GoodsInTransit+goods in transit	82	GoodsInTransit,Deposits,InvestmentSecurities,InvestmentInAssociate,Products,Machinery,Building,StockInvestment,EquipmentInvestment,RetainedEarnings+goodsintransit	1	GoodsInTransit+goodwill	2	Goodwill,AmortizationOfGoodwill+government service	3	GovernmentService,ServiceRevenue,CostOfServices+governmentservice	1	GovernmentService+gross profit	3	GrossProfit,OrdinaryProfit,NetIncomeAttributableToNCI+grossprofit	1	GrossProfit+guarantee	4	SecurityDepositsPaid,GuaranteeDepositsReceived,ContraAccountForGuaranteeObligations,GuaranteeObligations+guarantee deposits	14	SecurityDepositsPaid,GuaranteeDepositsReceived,Deposits,CurrentDeposits,ReserveDepositReceivable,DepositPayable,ReserveDepositPayable,DepositsReceived,TimeDeposits,DepositsInSpecialAccounts+guarantee deposits received	20	GuaranteeDepositsReceived,DepositPayable,DepositsReceived,SecurityDepositsPaid,DepositsReceivedFromOfficers,Deposits,CurrentDeposits,ReserveDepositReceivable,ReserveDepositPayable,AdvancesReceived+guarantee obligations	7	ContraAccountForGuaranteeObligations,GuaranteeObligations,ElectronicallyRecordedObligations,SecurityDepositsPaid,NonOperatingElectronicallyRecordedObligations,LeaseObligations,GuaranteeDepositsReceived+guaranteedepositsreceived	1	GuaranteeDepositsReceived+guaranteeobligations	2	ContraAccountForGuaranteeObligations,GuaranteeObligations+head office current account	24	HeadOfficeCurrentAccount,BranchCurrentAccount,CurrentDeposits,AccountsReceivable,ReserveDepositPayable,MerchandiseInventory,PrepaidExpenses,AccruedRevenue,CashOverShort,AccountsPayable+headofficecurrentaccount	1	HeadOfficeCurrentAccount+held-to-maturity bonds	5	HeldToMaturityBonds,LongTermNationalBonds,ShortTermNationalBonds,LongTermNationalBondsPayable,ShortTermNationalBondsPayable+heldtomaturitybonds	1	HeldToMaturityBonds+in	81	Deposits,InvestmentSecurities,InvestmentInAssociate,Products,Machinery,Building,StockInvestment,EquipmentInvestment,RetainedEarnings,AmortizationExpense+income	18	NetIncome,SubsidyIncome,RentalIncome,WageEarned,CentralBankPaymentIncome,PrepaidCorporateIncomeTaxes,CashOverShort,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes,MiscellaneousIncome+income summary	18	IncomeSummary,NetIncome,SubsidyIncome,RentalIncome,WageEarned,CentralBankPaymentIncome,PrepaidCorporateIncomeTaxes,CashOverShort,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes+income taxes - deferred	48	IncomeTaxesAdjustment,PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes,IncomeTaxesRefundReceivable,AdditionalIncomeTaxesForPriorPeriods,RefundOfIncomeTaxes,IncomeSummary,NetIncomeAttributableToNCI,LongTermNationalBonds+income taxes refund receivable	39	IncomeTaxesRefundReceivable,RefundOfIncomeTaxes,PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes,AdditionalIncomeTaxesForPriorPeriods,IncomeTaxesAdjustment,ConsumptionTaxRefundReceivable,LongTermLoansReceivable,AccountsReceivable+incomesummary	1	IncomeSummary+incometaxesadjustment	1	IncomeTaxesAdjustment+incometaxesrefundreceivable	1	IncomeTaxesRefundReceivable+incorporationexpenses	1	IncorporationExpenses+indirect	1	AccumulatedDepreciation+instead.	1	MerchandiseInventory+instruments	1	ToolsAndInstruments+insurance	2	InsuranceGain,InsuranceExpense+insurance expenses	26	InsuranceExpense,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedExpenses,CommunicationExpenses,LongTermPrepaidExpenses,InsuranceGain+insuranceexpense	1	InsuranceExpense+insurancegain	1	InsuranceGain+intact.	1	AllowanceForDoubtfulAccounts+intangibles	1	AmortizationExpense+interest	9	InterestExpense,NationalBondInterestEarned,DepositInterestEarned,InterestEarned,LeaseholdRights,NonControllingInterests,InterestOnSecurities,NetIncomeAttributableToNCI,NetLossAttributableToNCI+interest earned	12	NationalBondInterestEarned,DepositInterestEarned,InterestEarned,InterestExpense,WageEarned,UnearnedRevenue,LeaseholdRights,NonControllingInterests,EarnedSurplus,InterestOnSecurities+interest expense	48	InterestExpense,Depreciation,AmortizationExpense,SalesCost,BusinessTrip,Commutation,UtilitiesExpense,RentExpense,AdvertisingExpense,DeliveryExpenses+interest on securities	96	InterestOnSecurities,NationalBondInterestEarned,ValuationDifferenceOnOtherSecurities,NonControllingInterests,GainOnSalesOfSecurities,GainOnValuationOfSecurities,GainOnSalesOfInvestmentSecurities,LossOnSalesOfSecurities,LossOnValuationOfSecurities,LossOnSalesOfInvestmentSecurities+interestearned	3	NationalBondInterestEarned,DepositInterestEarned,InterestEarned+interestexpense	1	InterestExpense+interestonsecurities	1	InterestOnSecurities+interests	4	LeaseholdRights,NonControllingInterests,NetIncomeAttributableToNCI,NetLossAttributableToNCI+interests.	2	NetIncomeAttributableToNCI,NetLossAttributableToNCI+inventory	3	Products,MerchandiseInventory,InventoryShrinkageLoss+inventory shrinkage loss	20	InventoryShrinkageLoss,Products,NetLoss,MerchandiseInventory,CashOverShort,BadDebtLoss,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,MiscellaneousLoss,LossOnValuationOfMerchandise+inventoryshrinkageloss	1	InventoryShrinkageLoss+investee	1	EquityInEarningsOfInvestee+investment	6	InvestmentSecurities,InvestmentInAssociate,StockInvestment,EquipmentInvestment,GainOnSalesOfInvestmentSecurities,LossOnSalesOfInvestmentSecurities+investment in associate	82	InvestmentInAssociate,InvestmentSecurities,StockInvestment,EquipmentInvestment,GainOnSalesOfInvestmentSecurities,LossOnSalesOfInvestmentSecurities,Deposits,Products,Machinery,Building+investment securities	15	InvestmentSecurities,GainOnSalesOfInvestmentSecurities,LossOnSalesOfInvestmentSecurities,Securities,InvestmentInAssociate,StockInvestment,EquipmentInvestment,ValuationDifferenceOnOtherSecurities,GainOnSalesOfSecurities,GainOnValuationOfSecurities+investmentinassociate	1	InvestmentInAssociate+investmentsecurities	3	InvestmentSecurities,GainOnSalesOfInvestmentSecurities,LossOnSalesOfInvestmentSecurities+is	25	Products,AdvertisingExpense,MiscellaneousExpenses,MerchandiseInventory,CashOverShort,AllowanceForDoubtfulAccounts,AccumulatedDepreciation,ProvisionForDoubtfulAccounts,MiscellaneousLoss,CommunicationExpenses+issuance	1	StockIssuanceCosts+it	97	Deposits,CurrentDeposits,Securities,InvestmentSecurities,InvestmentInAssociate,ReserveDepositReceivable,CapitalStock,RetainedEarnings,LongTermLoansPayable,ShortTermLoansPayable+job.	1	AllowanceForDoubtfulAccounts+land	4	Land,LeaseholdRights,LandRentReceived,LandRentPaid+landrentpaid	1	LandRentPaid+landrentreceived	1	LandRentReceived+lease expenses	29	LeaseExpenses,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedExpenses,CommunicationExpenses,ReversalOfAllowanceForDoubtfulAccounts,LeasedAssets+lease liabilities	7	LeaseObligations,ReversalOfAllowanceForDoubtfulAccounts,LeasedAssets,LeaseholdRights,RefundLiabilities,DeferredTaxLiabilities,LeaseExpenses+leased assets	41	LeasedAssets,AccumulatedDepreciation,LossOnSalesOfFixedAssets,GainOnSalesOfFixedAssets,ReversalOfAllowanceForDoubtfulAccounts,TimeDeposits,LoansReceivable,GiftCertificatesReceived,SecurityDepositsPaid,SuppliesOnHand+leasedassets	1	LeasedAssets+leaseexpenses	1	LeaseExpenses+leasehold interests in land	83	LeaseholdRights,NonControllingInterests,LandRentReceived,NetIncomeAttributableToNCI,NetLossAttributableToNCI,Deposits,InvestmentSecurities,InvestmentInAssociate,Products,Machinery+leaseholdrights	1	LeaseholdRights+leaseobligations	1	LeaseObligations+legacy	2	AccumulatedDepreciation,CommunicationExpenses+legal (appropriated) retained earnings reserve	15	LegalRetainedEarnings,RetainedEarnings,AccumulatedDepreciation,EarnedSurplus,ReserveDepositReceivable,ReserveForDepreciation,ReserveDepositPayable,EquityInEarningsOfInvestee,CommunicationExpenses,LegalCapitalSurplus+legal capital surplus	7	LegalCapitalSurplus,OtherCapitalSurplus,CapitalSurplus,CapitalStock,LegalRetainedEarnings,EarnedSurplus,StatutoryWelfareExpenses+legal welfare expenses	27	StatutoryWelfareExpenses,WelfareExpenses,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedExpenses,LegalRetainedEarnings,CommunicationExpenses+legalcapitalsurplus	1	LegalCapitalSurplus+legalretainedearnings	1	LegalRetainedEarnings+liabilities	3	RefundLiabilities,DeferredTaxLiabilities,LeaseObligations+liability	41	LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,ReserveForDepreciation,DepositPayable,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,ReserveDepositPayable,CentralBankNotePayable,AccountsPayable+loans	8	LongTermLoansReceivable,ShortTermLoansReceivable,LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,NotesLoansReceivable,NotesLoansPayable,LoansReceivable+loans payable	20	LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,NotesLoansPayable,LongTermLoansReceivable,ShortTermLoansReceivable,DepositPayable,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,ReserveDepositPayable+loans payable on notes	100	NotesLoansPayable,LongTermLoansPayable,NotesLoansReceivable,NonOperatingNotesPayable,LongTermLoansReceivable,ShortTermLoansPayable,LoansPayable,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,CentralBankNotePayable+loans receivable	23	LongTermLoansReceivable,ShortTermLoansReceivable,NotesLoansReceivable,LoansReceivable,AccountsReceivable,ReserveDepositReceivable,LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,NotesReceivable+loans receivable on notes	100	NotesLoansReceivable,LongTermLoansReceivable,NotesLoansPayable,LossOnSalesOfNotesReceivable,DishonoredNotesReceivable,NonOperatingNotesReceivable,ShortTermLoansReceivable,LongTermLoansPayable,NotesReceivable,ElectronicallyRecordedReceivable+loanspayable	4	LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,NotesLoansPayable+loansreceivable	4	LongTermLoansReceivable,ShortTermLoansReceivable,NotesLoansReceivable,LoansReceivable+long-term accounts payable - other	45	LongTermOtherPayables,LongTermLoansPayable,LongTermNationalBondsPayable,LongTermNationalBonds,LongTermLoansReceivable,ShortTermLoansPayable,ShortTermNationalBondsPayable,ReserveDepositPayable,AccountsPayable,OtherPayables+long-term loans payable	22	LongTermLoansPayable,LongTermLoansReceivable,ShortTermLoansPayable,LoansPayable,LongTermNationalBondsPayable,NotesLoansPayable,LongTermOtherPayables,LongTermNationalBonds,ShortTermLoansReceivable,DepositPayable+long-term loans receivable	27	LongTermLoansReceivable,ShortTermLoansReceivable,LongTermLoansPayable,NotesLoansReceivable,LoansReceivable,LongTermNationalBonds,AccountsReceivable,ReserveDepositReceivable,ShortTermLoansPayable,LoansPayable+long-term national bonds	11	LongTermNationalBonds,LongTermNationalBondsPayable,ShortTermNationalBonds,ShortTermNationalBondsPayable,LongTermLoansReceivable,LongTermLoansPayable,NationalBondInterestEarned,LongTermPrepaidExpenses,LongTermOtherPayables,GainOnNationalSubsidies+long-term national bonds payable	23	LongTermNationalBondsPayable,LongTermNationalBonds,ShortTermNationalBondsPayable,ShortTermNationalBonds,LongTermLoansPayable,LongTermOtherPayables,LongTermLoansReceivable,ShortTermLoansPayable,LoansPayable,DepositPayable+long-term prepaid expenses	32	LongTermPrepaidExpenses,PrepaidExpenses,LongTermNationalBonds,LongTermLoansReceivable,LongTermLoansPayable,LongTermNationalBondsPayable,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses+longtermloanspayable	1	LongTermLoansPayable+longtermloansreceivable	1	LongTermLoansReceivable+longtermnationalbonds	2	LongTermNationalBonds,LongTermNationalBondsPayable+longtermnationalbondspayable	1	LongTermNationalBondsPayable+longtermotherpayables	1	LongTermOtherPayables+longtermprepaidexpenses	1	LongTermPrepaidExpenses+loss	18	NetLoss,CashOverShort,BadDebtLoss,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,MiscellaneousLoss,InventoryShrinkageLoss,LossOnValuationOfMerchandise,LossOnSalesOfElectronicallyRecordedReceivables,LossOnSalesOfReceivables+loss attributable to non-controlling interests	38	NetLossAttributableToNCI,NetIncomeAttributableToNCI,CashOverShort,NonControllingInterests,InventoryShrinkageLoss,LossOnRetirementOfFixedAssets,Products,StockInvestment,CapitalStock,CentralBankPaymentExpense+loss on fire	94	LossOnFire,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,LossOnValuationOfMerchandise,LossOnSalesOfElectronicallyRecordedReceivables,LossOnSalesOfReceivables,LossOnSalesOfSecurities,LossOnValuationOfSecurities,LossOnSalesOfInvestmentSecurities,LossOnRetirementOfFixedAssets+loss on retirement of non-current assets	132	LossOnRetirementOfFixedAssets,LossOnReductionOfFixedAssets,LossOnSalesOfFixedAssets,GainOnDonationOfFixedAssets,LossOnSalesOfNotesReceivable,GainOnSalesOfFixedAssets,LossOnValuationOfMerchandise,LossOnSalesOfElectronicallyRecordedReceivables,LossOnSalesOfReceivables,LossOnSalesOfSecurities+loss on sale of electronically recorded monetary claims	112	LossOnSalesOfElectronicallyRecordedReceivables,ElectronicallyRecordedReceivable,NonOperatingElectronicallyRecordedReceivable,ElectronicallyRecordedObligations,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,LossOnSalesOfReceivables,LossOnSalesOfSecurities,LossOnSalesOfInvestmentSecurities,GainOnSalesOfFixedAssets+loss on sale of investment securities	118	LossOnSalesOfInvestmentSecurities,GainOnSalesOfInvestmentSecurities,LossOnSalesOfSecurities,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,GainOnSalesOfSecurities,LossOnSalesOfElectronicallyRecordedReceivables,LossOnSalesOfReceivables,LossOnValuationOfSecurities,GainOnSalesOfFixedAssets+loss on sale of receivables	113	LossOnSalesOfElectronicallyRecordedReceivables,LossOnSalesOfReceivables,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,LossOnSalesOfSecurities,LossOnSalesOfInvestmentSecurities,GainOnSalesOfFixedAssets,GainOnSalesOfSecurities,GainOnSalesOfInvestmentSecurities,LossOnValuationOfMerchandise+loss on sale of securities	115	LossOnSalesOfSecurities,LossOnSalesOfInvestmentSecurities,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,GainOnSalesOfSecurities,GainOnSalesOfInvestmentSecurities,LossOnSalesOfElectronicallyRecordedReceivables,LossOnSalesOfReceivables,LossOnValuationOfSecurities,GainOnSalesOfFixedAssets+loss on sales of fixed assets	132	LossOnSalesOfFixedAssets,GainOnSalesOfFixedAssets,LossOnRetirementOfFixedAssets,LossOnReductionOfFixedAssets,LossOnSalesOfNotesReceivable,GainOnDonationOfFixedAssets,LossOnSalesOfElectronicallyRecordedReceivables,LossOnSalesOfReceivables,LossOnSalesOfSecurities,LossOnSalesOfInvestmentSecurities+loss on sales of notes receivable	122	LossOnSalesOfNotesReceivable,LossOnSalesOfElectronicallyRecordedReceivables,LossOnSalesOfReceivables,LossOnSalesOfFixedAssets,LossOnSalesOfSecurities,LossOnSalesOfInvestmentSecurities,NotesLoansReceivable,GainOnSalesOfFixedAssets,DishonoredNotesReceivable,NonOperatingNotesReceivable+loss on tax purpose reduction entry of non-current assets	138	LossOnReductionOfFixedAssets,LossOnRetirementOfFixedAssets,LossOnSalesOfFixedAssets,GainOnDonationOfFixedAssets,LossOnSalesOfNotesReceivable,GainOnSalesOfFixedAssets,LossOnValuationOfMerchandise,LossOnSalesOfElectronicallyRecordedReceivables,LossOnSalesOfReceivables,LossOnSalesOfSecurities+loss on valuation of securities	113	LossOnValuationOfSecurities,GainOnValuationOfSecurities,LossOnValuationOfMerchandise,LossOnSalesOfSecurities,LossOnSalesOfInvestmentSecurities,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,ValuationDifferenceOnOtherSecurities,GainOnSalesOfSecurities,GainOnSalesOfInvestmentSecurities+losses	1	ForeignExchangeLosses+lossonfire	1	LossOnFire+lossonreductionoffixedassets	1	LossOnReductionOfFixedAssets+lossonretirementoffixedassets	1	LossOnRetirementOfFixedAssets+lossonsalesofelectronicallyrecordedreceivables	1	LossOnSalesOfElectronicallyRecordedReceivables+lossonsalesoffixedassets	1	LossOnSalesOfFixedAssets+lossonsalesofinvestmentsecurities	1	LossOnSalesOfInvestmentSecurities+lossonsalesofnotesreceivable	1	LossOnSalesOfNotesReceivable+lossonsalesofreceivables	1	LossOnSalesOfReceivables+lossonsalesofsecurities	1	LossOnSalesOfSecurities+lossonvaluationofmerchandise	1	LossOnValuationOfMerchandise+lossonvaluationofsecurities	1	LossOnValuationOfSecurities+machinery	1	Machinery+machinery and equipment	18	Machinery,Fixtures,Products,EquipmentInvestment,BusinessTrip,MerchandiseInventory,Land,CashOverShort,AllowanceForDoubtfulAccounts,SuppliesOnHand+made	1	PaymentsOnBehalf+maintenance expenses	25	MaintenanceExpenses,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedExpenses,CommunicationExpenses,LongTermPrepaidExpenses,OperatingExpenses+maintenanceexpenses	1	MaintenanceExpenses+materials	1	RawMaterials+meeting expenses	25	MeetingExpenses,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedExpenses,CommunicationExpenses,LongTermPrepaidExpenses,OperatingExpenses+meetingexpenses	1	MeetingExpenses+membership fees	3	MembershipFees,ReceiptFee,PaymentFees+membershipfees	1	MembershipFees+merchandise inventory	4	Products,MerchandiseInventory,InventoryShrinkageLoss,LossOnValuationOfMerchandise+merchandiseinventory	2	Products,MerchandiseInventory+method	4	InvestmentInAssociate,EquityInEarningsOfInvestee,MerchandiseInventory,AccumulatedDepreciation+method.	1	EquityInEarningsOfInvestee+miscellaneous	4	MiscellaneousExpenses,CashOverShort,MiscellaneousLoss,MiscellaneousIncome+miscellaneous income	20	CashOverShort,MiscellaneousIncome,MiscellaneousExpenses,NetIncome,SubsidyIncome,RentalIncome,WageEarned,CentralBankPaymentIncome,PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes+miscellaneous loss	20	CashOverShort,MiscellaneousLoss,MiscellaneousExpenses,NetLoss,BadDebtLoss,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,MiscellaneousIncome,InventoryShrinkageLoss,LossOnValuationOfMerchandise+miscellaneousexpenses	1	MiscellaneousExpenses+miscellaneousincome	2	CashOverShort,MiscellaneousIncome+miscellaneousloss	2	CashOverShort,MiscellaneousLoss+monetary	4	ElectronicallyRecordedReceivable,ElectronicallyRecordedObligations,NonOperatingElectronicallyRecordedReceivable,LossOnSalesOfElectronicallyRecordedReceivables+name.	1	AccumulatedDepreciation+named	1	CommunicationExpenses+national	6	LongTermNationalBonds,ShortTermNationalBonds,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,NationalBondInterestEarned,GainOnNationalSubsidies+national bond interest earned	18	NationalBondInterestEarned,LongTermNationalBonds,ShortTermNationalBonds,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,DepositInterestEarned,InterestEarned,InterestExpense,WageEarned,UnearnedRevenue+nationalbondinterestearned	1	NationalBondInterestEarned+net income	27	NetIncome,NetIncomeAttributableToNCI,SubsidyIncome,RentalIncome,WageEarned,CentralBankPaymentIncome,NetLoss,ElectronicallyRecordedReceivable,PrepaidCorporateIncomeTaxes,CashOverShort+net loss	26	NetLoss,LossOnSalesOfElectronicallyRecordedReceivables,NetLossAttributableToNCI,NetIncome,ElectronicallyRecordedReceivable,CashOverShort,ElectronicallyRecordedObligations,AllowanceForDoubtfulAccounts,BadDebtLoss,LossOnSalesOfFixedAssets+netdefinedbenefitasset	1	NetDefinedBenefitAsset+netdefinedbenefitliability	1	NetDefinedBenefitLiability+netincome	2	NetIncome,NetIncomeAttributableToNCI+netincomeattributabletonci	1	NetIncomeAttributableToNCI+netloss	2	NetLoss,NetLossAttributableToNCI+netlossattributabletonci	1	NetLossAttributableToNCI+new	2	ConstructionFundReserve,NewspaperBooksExpenses+newspaperbooksexpenses	1	NewspaperBooksExpenses+newspapers and books	18	NewspaperBooksExpenses,Products,Machinery,BusinessTrip,MerchandiseInventory,Land,Fixtures,CashOverShort,AllowanceForDoubtfulAccounts,SuppliesOnHand+non-controlling	3	NonControllingInterests,NetIncomeAttributableToNCI,NetLossAttributableToNCI+non-controlling interests	4	NonControllingInterests,NetIncomeAttributableToNCI,NetLossAttributableToNCI,LeaseholdRights+non-current	3	GainOnDonationOfFixedAssets,LossOnRetirementOfFixedAssets,LossOnReductionOfFixedAssets+non-negative	1	AllowanceForDoubtfulAccounts+non-operating	4	NonOperatingNotesReceivable,NonOperatingElectronicallyRecordedReceivable,NonOperatingNotesPayable,NonOperatingElectronicallyRecordedObligations+non-operating notes payable	23	NonOperatingNotesPayable,CentralBankNotePayable,NotesPayable,NotesLoansPayable,NonOperatingNotesReceivable,LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,DepositPayable,LongTermNationalBondsPayable+non-operating notes receivable	24	NonOperatingNotesReceivable,NotesReceivable,NotesLoansReceivable,LossOnSalesOfNotesReceivable,DishonoredNotesReceivable,NonOperatingElectronicallyRecordedReceivable,NonOperatingNotesPayable,LongTermLoansReceivable,AccountsReceivable,ShortTermLoansReceivable+noncontrollinginterests	1	NonControllingInterests+nonoperatingelectronicallyrecordedobligations	1	NonOperatingElectronicallyRecordedObligations+nonoperatingelectronicallyrecordedreceivable	1	NonOperatingElectronicallyRecordedReceivable+nonoperatingnotespayable	1	NonOperatingNotesPayable+nonoperatingnotesreceivable	1	NonOperatingNotesReceivable+not	12	CentralBankNotePayable,NotesReceivable,NotesLoansReceivable,NotesPayable,NotesLoansPayable,AllowanceForDoubtfulAccounts,LossOnSalesOfNotesReceivable,DishonoredNotesReceivable,NonOperatingNotesReceivable,NonOperatingNotesPayable+notes	9	CentralBankNotePayable,NotesReceivable,NotesLoansReceivable,NotesPayable,NotesLoansPayable,LossOnSalesOfNotesReceivable,DishonoredNotesReceivable,NonOperatingNotesReceivable,NonOperatingNotesPayable+notes payable	21	CentralBankNotePayable,NotesPayable,NotesLoansPayable,NonOperatingNotesPayable,LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,DepositPayable,LongTermNationalBondsPayable,ShortTermNationalBondsPayable+notes receivable	23	NotesReceivable,NotesLoansReceivable,LossOnSalesOfNotesReceivable,DishonoredNotesReceivable,NonOperatingNotesReceivable,LongTermLoansReceivable,AccountsReceivable,ShortTermLoansReceivable,ReserveDepositReceivable,CentralBankNotePayable+notesloanspayable	1	NotesLoansPayable+notesloansreceivable	1	NotesLoansReceivable+notespayable	2	NotesPayable,NonOperatingNotesPayable+notesreceivable	4	NotesReceivable,LossOnSalesOfNotesReceivable,DishonoredNotesReceivable,NonOperatingNotesReceivable+obligations	5	ElectronicallyRecordedObligations,NonOperatingElectronicallyRecordedObligations,LeaseObligations,ContraAccountForGuaranteeObligations,GuaranteeObligations+of	39	SalesCost,GrossProfit,OrdinaryProfit,EquityInEarningsOfInvestee,Software,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,PaymentFees,CommunicationExpenses,GainOnSalesOfFixedAssets+off	8	LossOnSalesOfFixedAssets,GainOnSalesOfFixedAssets,RecoveryOfBadDebts,GainOnDonationOfFixedAssets,LossOnRetirementOfFixedAssets,LossOnReductionOfFixedAssets,HeadOfficeCurrentAccount,DepositsReceivedFromOfficers+office	2	HeadOfficeCurrentAccount,DepositsReceivedFromOfficers+officers	1	DepositsReceivedFromOfficers+on	88	LongTermNationalBonds,ShortTermNationalBonds,LongTermLoansReceivable,LongTermLoansPayable,ReserveForDepreciation,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,Depreciation,AmortizationExpense,BusinessTrip+operating expenses	30	OperatingExpenses,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedExpenses,CommunicationExpenses,LongTermPrepaidExpenses,NonOperatingNotesReceivable+operating revenue	44	OperatingRevenue,ValueAdded,SubsidyIncome,NationalBondInterestEarned,DepositInterestEarned,GrossProfit,OrdinaryProfit,InterestEarned,ReceiptFee,RentalIncome+operatingexpenses	1	OperatingExpenses+operatingrevenue	1	OperatingRevenue+ordinary profit	3	OrdinaryProfit,GrossProfit,NetIncomeAttributableToNCI+ordinaryprofit	1	OrdinaryProfit+organization expenses	25	IncorporationExpenses,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedExpenses,CommunicationExpenses,LongTermPrepaidExpenses,OperatingExpenses+other	5	OtherReceivables,OtherPayables,LongTermOtherPayables,OtherCapitalSurplus,ValuationDifferenceOnOtherSecurities+other capital surplus	9	OtherCapitalSurplus,LegalCapitalSurplus,CapitalSurplus,CapitalStock,OtherReceivables,OtherPayables,LongTermOtherPayables,ValuationDifferenceOnOtherSecurities,EarnedSurplus+other payables	5	OtherPayables,LongTermOtherPayables,OtherReceivables,OtherCapitalSurplus,ValuationDifferenceOnOtherSecurities+other receivables	8	OtherReceivables,OtherPayables,AllowanceForDoubtfulAccounts,LongTermOtherPayables,OtherCapitalSurplus,ValuationDifferenceOnOtherSecurities,LossOnSalesOfElectronicallyRecordedReceivables,LossOnSalesOfReceivables+othercapitalsurplus	1	OtherCapitalSurplus+otherpayables	2	OtherPayables,LongTermOtherPayables+otherreceivables	1	OtherReceivables+over	4	GovernmentService,CashOverShort,BankOverdraft,RecoveryOfBadDebts+overdraft	1	BankOverdraft+paid	12	AdvancesPaid,PrepaidExpenses,ConsumptionTaxPaid,PrepaidCorporateIncomeTaxes,AccruedConsumptionTax,AccruedCorporateIncomeTaxes,UnpaidDividends,PaymentFees,SecurityDepositsPaid,LongTermPrepaidExpenses+patent	2	Patent,AmortizationOfPatents+payable	16	LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,DepositPayable,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,ReserveDepositPayable,CentralBankNotePayable,AccountsPayable,NotesPayable+payables	2	OtherPayables,LongTermOtherPayables+payment	6	CentralBankPaymentExpense,ReceiptFee,CentralBankPaymentIncome,PaymentsOnBehalf,SuspensePayments,PaymentFees+payment fees / fees paid	38	PaymentFees,ReceiptFee,CentralBankPaymentExpense,CentralBankPaymentIncome,MembershipFees,Products,ReserveDepositReceivable,GovernmentService,ReserveForDepreciation,DepositPayable+paymentfees	2	ReceiptFee,PaymentFees+payments	2	PaymentsOnBehalf,SuspensePayments+payments made on behalf	89	PaymentsOnBehalf,LongTermNationalBonds,ShortTermNationalBonds,LongTermLoansReceivable,LongTermLoansPayable,ReserveForDepreciation,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,Depreciation,AmortizationExpense+paymentsonbehalf	1	PaymentsOnBehalf+pension	1	PrepaidPensionCost+periodic/3-account	1	MerchandiseInventory+periods	1	AdditionalIncomeTaxesForPriorPeriods+perpetual\/specific-identification	1	MerchandiseInventory+petty cash	3	PettyCash,Cash,CashOverShort+pettycash	1	PettyCash+placeholder;	1	IncomeSummary+prepaid	4	PrepaidExpenses,PrepaidCorporateIncomeTaxes,LongTermPrepaidExpenses,PrepaidPensionCost+prepaid corporate income taxes	23	PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes,IncomeTaxesRefundReceivable,AdditionalIncomeTaxesForPriorPeriods,RefundOfIncomeTaxes,IncomeTaxesAdjustment,TaxesExpense,NetIncome,SubsidyIncome+prepaid expenses	27	PrepaidExpenses,LongTermPrepaidExpenses,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidCorporateIncomeTaxes,AccruedExpenses,CommunicationExpenses,PrepaidPensionCost+prepaid pension costs	6	PrepaidPensionCost,PrepaidExpenses,PrepaidCorporateIncomeTaxes,LongTermPrepaidExpenses,StockIssuanceCosts,StorageExpenses+prepaidcorporateincometaxes	1	PrepaidCorporateIncomeTaxes+prepaidexpenses	2	PrepaidExpenses,LongTermPrepaidExpenses+prepaidpensioncost	1	PrepaidPensionCost+presentation	1	AllowanceForDoubtfulAccounts+prior	1	AdditionalIncomeTaxesForPriorPeriods+procedures	2	NetIncomeAttributableToNCI,NetLossAttributableToNCI+process	1	WorkInProcess+products	2	Products,MerchandiseInventory+profit	3	GrossProfit,OrdinaryProfit,NetIncomeAttributableToNCI+profit attributable to non-controlling interests	26	NetIncomeAttributableToNCI,NetLossAttributableToNCI,NonControllingInterests,Products,StockInvestment,CapitalStock,CentralBankPaymentExpense,GrossProfit,OrdinaryProfit,CentralBankPaymentIncome+progress	2	ConstructionInProgress,SoftwareInProgress+property tax payable	32	PropertyTaxPayable,LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,DepositPayable,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,ReserveDepositPayable,CentralBankNotePayable,TaxesExpense+propertytaxpayable	1	PropertyTaxPayable+provision	10	ProvisionForDoubtfulAccounts,AllowanceForRepairs,AllowanceForProductWarranties,AllowanceForBonuses,AllowanceForRetirementBenefits,ReversalOfAllowanceForRepairs,ReversalOfAllowanceForProductWarranties,ProvisionForRepairs,ProvisionForBonuses,ProvisionForProductWarranties+provision for bonuses	30	AllowanceForBonuses,ProvisionForBonuses,ProvisionForDoubtfulAccounts,AllowanceForRepairs,AllowanceForProductWarranties,AllowanceForRetirementBenefits,ReversalOfAllowanceForRepairs,ReversalOfAllowanceForProductWarranties,ProvisionForRepairs,ProvisionForProductWarranties+provision for doubtful accounts	33	ProvisionForDoubtfulAccounts,AllowanceForDoubtfulAccounts,ReversalOfAllowanceForDoubtfulAccounts,AllowanceForRepairs,AllowanceForProductWarranties,AllowanceForBonuses,AllowanceForRetirementBenefits,ReversalOfAllowanceForRepairs,ReversalOfAllowanceForProductWarranties,ProvisionForRepairs+provision for repairs	29	AllowanceForRepairs,ReversalOfAllowanceForRepairs,ProvisionForRepairs,ProvisionForDoubtfulAccounts,AllowanceForProductWarranties,AllowanceForBonuses,AllowanceForRetirementBenefits,RepairFundReserve,ReversalOfAllowanceForProductWarranties,ProvisionForBonuses+provision for retirement benefits	32	AllowanceForRetirementBenefits,ProvisionForDoubtfulAccounts,AllowanceForRepairs,AllowanceForProductWarranties,AllowanceForBonuses,ReversalOfAllowanceForRepairs,ReversalOfAllowanceForProductWarranties,ProvisionForRepairs,ProvisionForBonuses,ProvisionForProductWarranties+provision for warranties	28	AllowanceForProductWarranties,ReversalOfAllowanceForProductWarranties,ProvisionForProductWarranties,ProvisionForDoubtfulAccounts,AllowanceForRepairs,AllowanceForBonuses,AllowanceForRetirementBenefits,ReversalOfAllowanceForRepairs,ProvisionForRepairs,ProvisionForBonuses+provisionforbonuses	1	ProvisionForBonuses+provisionfordoubtfulaccounts	1	ProvisionForDoubtfulAccounts+provisionforproductwarranties	1	ProvisionForProductWarranties+provisionforrepairs	1	ProvisionForRepairs+purchase	4	Purchases,MerchandiseInventory,GainOnBargainPurchase,PurchaseRebates+purchase rebates	5	PurchaseRebates,Purchases,MerchandiseInventory,GainOnBargainPurchase,SalesRebates+purchaserebates	1	PurchaseRebates+purchases	2	Purchases,MerchandiseInventory+purpose	1	LossOnReductionOfFixedAssets+raw materials	1	RawMaterials+rawmaterials	1	RawMaterials+real estate	1	Building+rebates	2	SalesRebates,PurchaseRebates+receipt	5	ReceiptFee,SuspenseReceipts,PaymentFees,GainOnDonationOfFixedAssets,GainOnNationalSubsidies+receipt fee	6	ReceiptFee,PaymentFees,SuspenseReceipts,GainOnDonationOfFixedAssets,GainOnNationalSubsidies,MembershipFees+receiptfee	2	ReceiptFee,PaymentFees+receipts	1	SuspenseReceipts+receivable	19	LongTermLoansReceivable,AccountsReceivable,ShortTermLoansReceivable,ReserveDepositReceivable,NotesReceivable,ElectronicallyRecordedReceivable,CreditCardReceivable,NotesLoansReceivable,OtherReceivables,AllowanceForDoubtfulAccounts+receivables	4	OtherReceivables,AllowanceForDoubtfulAccounts,LossOnSalesOfElectronicallyRecordedReceivables,LossOnSalesOfReceivables+receivables.	1	AllowanceForDoubtfulAccounts+received	10	DepositPayable,AdvancesReceived,DepositsReceived,ConsumptionTaxReceived,GiftCertificatesReceived,GuaranteeDepositsReceived,DividendsReceived,GainOnConstructionGrants,LandRentReceived,DepositsReceivedFromOfficers+reciprocal	1	HeadOfficeCurrentAccount+recorded	5	ElectronicallyRecordedReceivable,ElectronicallyRecordedObligations,NonOperatingElectronicallyRecordedReceivable,NonOperatingElectronicallyRecordedObligations,LossOnSalesOfElectronicallyRecordedReceivables+recovery of bad debts written off	40	RecoveryOfBadDebts,LossOnSalesOfFixedAssets,GainOnSalesOfFixedAssets,GainOnDonationOfFixedAssets,LossOnRetirementOfFixedAssets,LossOnReductionOfFixedAssets,HeadOfficeCurrentAccount,DepositsReceivedFromOfficers,SalesCost,GrossProfit+recoveryofbaddebts	1	RecoveryOfBadDebts+reduction	1	LossOnReductionOfFixedAssets+refund	4	IncomeTaxesRefundReceivable,RefundLiabilities,RefundOfIncomeTaxes,ConsumptionTaxRefundReceivable+refund liabilities	6	RefundLiabilities,IncomeTaxesRefundReceivable,DeferredTaxLiabilities,LeaseObligations,RefundOfIncomeTaxes,ConsumptionTaxRefundReceivable+refund of income taxes	59	RefundOfIncomeTaxes,IncomeTaxesRefundReceivable,PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes,AdditionalIncomeTaxesForPriorPeriods,IncomeTaxesAdjustment,NetIncomeAttributableToNCI,SalesCost,TaxesExpense+refundliabilities	1	RefundLiabilities+refundofincometaxes	1	RefundOfIncomeTaxes+related	1	AccumulatedDepreciation+released).	1	ReversalOfAllowanceForDoubtfulAccounts+rent	10	CurrentDeposits,RentExpense,RentalIncome,GainOnDonationOfFixedAssets,LandRentReceived,LossOnRetirementOfFixedAssets,LossOnReductionOfFixedAssets,LandRentPaid,BranchCurrentAccount,HeadOfficeCurrentAccount+rent expenses on land	116	LandRentPaid,Commutation,CommunicationExpenses,LongTermPrepaidExpenses,GainOnDonationOfFixedAssets,LandRentReceived,IncorporationExpenses,LossOnRetirementOfFixedAssets,LossOnReductionOfFixedAssets,CurrentDeposits+rental income	18	RentalIncome,LandRentReceived,NetIncome,SubsidyIncome,WageEarned,CentralBankPaymentIncome,PrepaidCorporateIncomeTaxes,CashOverShort,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes+rental income from land	24	LandRentReceived,RentalIncome,NetIncome,SubsidyIncome,WageEarned,CentralBankPaymentIncome,PrepaidCorporateIncomeTaxes,Land,CashOverShort,AccruedCorporateIncomeTaxes+rentalincome	1	RentalIncome+rentexpense	1	RentExpense+repair expenses	29	RepairsExpense,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedExpenses,CommunicationExpenses,LongTermPrepaidExpenses,AllowanceForRepairs+repairfundreserve	1	RepairFundReserve+repairs	5	AllowanceForRepairs,RepairFundReserve,ReversalOfAllowanceForRepairs,ProvisionForRepairs,RepairsExpense+repairsexpense	1	RepairsExpense+research and development expenses	39	ResearchAndDevelopmentExpenses,DevelopmentExpenses,LandRentPaid,NewspaperBooksExpenses,Products,Machinery,BusinessTrip,Commutation,DeliveryExpenses,SuppliesExpenses+researchanddevelopmentexpenses	1	ResearchAndDevelopmentExpenses+reserve	9	ReserveDepositReceivable,ReserveForDepreciation,ReserveDepositPayable,AccumulatedDepreciation,LegalRetainedEarnings,DividendEqualizationReserve,RepairFundReserve,ConstructionFundReserve,GeneralReserve+reserve deposits, asset side	89	ReserveDepositReceivable,ReserveDepositPayable,AccumulatedDepreciation,AllowanceForDoubtfulAccounts,IncomeSummary,Cash,Deposits,CurrentDeposits,Securities,InvestmentSecurities+reserve deposits, liability side	50	ReserveDepositPayable,ReserveDepositReceivable,ReserveForDepreciation,AccumulatedDepreciation,LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,DepositPayable,LongTermNationalBondsPayable,ShortTermNationalBondsPayable+reserve for depreciation	33	ReserveForDepreciation,AccumulatedDepreciation,AmortizationExpense,DividendEqualizationReserve,RepairFundReserve,ConstructionFundReserve,ReserveDepositReceivable,ReserveDepositPayable,Depreciation,MerchandiseInventory+reserve for dividend equalization	34	DividendEqualizationReserve,ReserveForDepreciation,AccumulatedDepreciation,RepairFundReserve,ConstructionFundReserve,ReserveDepositReceivable,ReserveDepositPayable,AmortizationExpense,MerchandiseInventory,UnpaidDividends+reserve for new construction	34	ConstructionFundReserve,ReserveForDepreciation,AccumulatedDepreciation,DividendEqualizationReserve,RepairFundReserve,GainOnConstructionGrants,ReserveDepositReceivable,ReserveDepositPayable,AmortizationExpense,MerchandiseInventory+reserve for repairs	33	RepairFundReserve,ReserveForDepreciation,AccumulatedDepreciation,AllowanceForRepairs,DividendEqualizationReserve,ConstructionFundReserve,ReversalOfAllowanceForRepairs,ProvisionForRepairs,ReserveDepositReceivable,ReserveDepositPayable+reservedepositpayable	1	ReserveDepositPayable+reservedepositreceivable	1	ReserveDepositReceivable+reservefordepreciation	2	ReserveForDepreciation,AccumulatedDepreciation+retained	5	RetainedEarnings,AccumulatedDepreciation,LegalRetainedEarnings,CommunicationExpenses,EarnedSurplus+retained earnings	6	RetainedEarnings,LegalRetainedEarnings,EarnedSurplus,EquityInEarningsOfInvestee,AccumulatedDepreciation,CommunicationExpenses+retainedearnings	2	RetainedEarnings,LegalRetainedEarnings+retirement	5	NetDefinedBenefitAsset,AllowanceForRetirementBenefits,NetDefinedBenefitLiability,RetirementBenefitExpenses,LossOnRetirementOfFixedAssets+retirement benefit asset	85	NetDefinedBenefitAsset,AllowanceForRetirementBenefits,NetDefinedBenefitLiability,RetirementBenefitExpenses,LossOnRetirementOfFixedAssets,Cash,Deposits,CurrentDeposits,Securities,InvestmentSecurities+retirement benefit expenses	29	RetirementBenefitExpenses,NetDefinedBenefitAsset,AllowanceForRetirementBenefits,NetDefinedBenefitLiability,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedExpenses+retirement benefit liability	44	AllowanceForRetirementBenefits,NetDefinedBenefitLiability,NetDefinedBenefitAsset,RetirementBenefitExpenses,LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,ReserveForDepreciation,DepositPayable,LongTermNationalBondsPayable+retirementbenefitexpenses	1	RetirementBenefitExpenses+revenue	39	ValueAdded,SubsidyIncome,NationalBondInterestEarned,DepositInterestEarned,GrossProfit,OrdinaryProfit,InterestEarned,ReceiptFee,RentalIncome,WageEarned+reversal of allowance for doubtful accounts	67	ReversalOfAllowanceForDoubtfulAccounts,AllowanceForDoubtfulAccounts,ReversalOfAllowanceForRepairs,ReversalOfAllowanceForProductWarranties,ProvisionForDoubtfulAccounts,CommunicationExpenses,AllowanceForRepairs,AllowanceForProductWarranties,AllowanceForBonuses,AllowanceForRetirementBenefits+reversal of provision for repairs	63	ReversalOfAllowanceForRepairs,ReversalOfAllowanceForProductWarranties,ReversalOfAllowanceForDoubtfulAccounts,AllowanceForRepairs,ProvisionForRepairs,ProvisionForDoubtfulAccounts,CommunicationExpenses,AllowanceForProductWarranties,AllowanceForBonuses,AllowanceForRetirementBenefits+reversal of provision for warranties	62	ReversalOfAllowanceForProductWarranties,ReversalOfAllowanceForRepairs,ReversalOfAllowanceForDoubtfulAccounts,AllowanceForProductWarranties,ProvisionForProductWarranties,ProvisionForDoubtfulAccounts,CommunicationExpenses,AllowanceForRepairs,AllowanceForBonuses,AllowanceForRetirementBenefits+reversalofallowancefordoubtfulaccounts	1	ReversalOfAllowanceForDoubtfulAccounts+reversalofallowanceforproductwarranties	1	ReversalOfAllowanceForProductWarranties+reversalofallowanceforrepairs	1	ReversalOfAllowanceForRepairs+rights	2	LeaseholdRights,AmortizationOfPatents+sale	15	SalesCost,Sales,MerchandiseInventory,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,GainOnSalesOfFixedAssets,ValuationDifferenceOnOtherSecurities,GainOnSalesOfSecurities,GainOnSalesOfInvestmentSecurities,SalesRebates+sales	14	SalesCost,Sales,MerchandiseInventory,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,GainOnSalesOfFixedAssets,GainOnSalesOfSecurities,GainOnSalesOfInvestmentSecurities,SalesRebates,LossOnSalesOfElectronicallyRecordedReceivables+sales rebates	15	SalesRebates,SalesCost,Sales,MerchandiseInventory,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,GainOnSalesOfFixedAssets,GainOnSalesOfSecurities,GainOnSalesOfInvestmentSecurities,LossOnSalesOfElectronicallyRecordedReceivables+salescost	1	SalesCost+salesrebates	1	SalesRebates+savings deposits	12	Deposits,CurrentDeposits,ReserveDepositReceivable,DepositPayable,ReserveDepositPayable,DepositsReceived,TimeDeposits,SecurityDepositsPaid,DepositsInSpecialAccounts,GuaranteeDepositsReceived+securities	12	Securities,InvestmentSecurities,ValuationDifferenceOnOtherSecurities,GainOnSalesOfSecurities,GainOnValuationOfSecurities,InterestOnSecurities,GainOnSalesOfInvestmentSecurities,LossOnSalesOfSecurities,LossOnValuationOfSecurities,LossOnSalesOfInvestmentSecurities+securitydepositspaid	1	SecurityDepositsPaid+separately	2	NetIncomeAttributableToNCI,NetLossAttributableToNCI+service	3	GovernmentService,ServiceRevenue,CostOfServices+service revenue	41	ServiceRevenue,GovernmentService,ValueAdded,SubsidyIncome,NationalBondInterestEarned,DepositInterestEarned,GrossProfit,OrdinaryProfit,InterestEarned,ReceiptFee+servicerevenue	1	ServiceRevenue+services	1	CostOfServices+share issuance costs	6	StockIssuanceCosts,PrepaidPensionCost,StockSubscriptionDeposits,StorageExpenses,SubsidiaryStocks,AffiliateStocks+shares	3	StockSubscriptionDeposits,SubsidiaryStocks,AffiliateStocks+shares of associates	39	AffiliateStocks,StockSubscriptionDeposits,SubsidiaryStocks,SalesCost,GrossProfit,OrdinaryProfit,EquityInEarningsOfInvestee,Software,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable+shares of subsidiaries	39	SubsidiaryStocks,StockSubscriptionDeposits,AffiliateStocks,SalesCost,GrossProfit,OrdinaryProfit,EquityInEarningsOfInvestee,Software,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable+short	5	ShortTermNationalBonds,ShortTermLoansReceivable,ShortTermLoansPayable,ShortTermNationalBondsPayable,CashOverShort+short-term loans payable	21	ShortTermLoansPayable,ShortTermLoansReceivable,LongTermLoansPayable,LoansPayable,ShortTermNationalBondsPayable,NotesLoansPayable,ShortTermNationalBonds,LongTermLoansReceivable,DepositPayable,LongTermNationalBondsPayable+short-term loans receivable	25	ShortTermLoansReceivable,LongTermLoansReceivable,ShortTermLoansPayable,NotesLoansReceivable,LoansReceivable,ShortTermNationalBonds,AccountsReceivable,ReserveDepositReceivable,LongTermLoansPayable,LoansPayable+short-term national bonds	9	ShortTermNationalBonds,ShortTermNationalBondsPayable,LongTermNationalBonds,LongTermNationalBondsPayable,ShortTermLoansReceivable,ShortTermLoansPayable,NationalBondInterestEarned,GainOnNationalSubsidies,HeldToMaturityBonds+short-term national bonds payable	22	ShortTermNationalBondsPayable,ShortTermNationalBonds,LongTermNationalBondsPayable,LongTermNationalBonds,ShortTermLoansPayable,ShortTermLoansReceivable,LongTermLoansPayable,LoansPayable,DepositPayable,ReserveDepositPayable+shorttermloanspayable	1	ShortTermLoansPayable+shorttermloansreceivable	1	ShortTermLoansReceivable+shorttermnationalbonds	2	ShortTermNationalBonds,ShortTermNationalBondsPayable+shorttermnationalbondspayable	1	ShortTermNationalBondsPayable+shrinkage	1	InventoryShrinkageLoss+side	5	ReserveDepositReceivable,ReserveDepositPayable,AllowanceForDoubtfulAccounts,AccumulatedDepreciation,IncomeSummary+side's	1	AllowanceForDoubtfulAccounts+smaller	1	ReversalOfAllowanceForDoubtfulAccounts+software	3	Software,SoftwareInProgress,AmortizationOfSoftware+software in progress	83	SoftwareInProgress,ConstructionInProgress,Deposits,InvestmentSecurities,InvestmentInAssociate,Products,Machinery,Building,StockInvestment,EquipmentInvestment+softwareinprogress	1	SoftwareInProgress+special	1	DepositsInSpecialAccounts+statutorywelfareexpenses	1	StatutoryWelfareExpenses+stay	1	AllowanceForDoubtfulAccounts+stock	6	StockInvestment,CapitalStock,StockSubscriptionDeposits,StockIssuanceCosts,SubsidiaryStocks,AffiliateStocks+stock investment	11	StockInvestment,InvestmentSecurities,InvestmentInAssociate,EquipmentInvestment,CapitalStock,StockSubscriptionDeposits,GainOnSalesOfInvestmentSecurities,StockIssuanceCosts,LossOnSalesOfInvestmentSecurities,SubsidiaryStocks+stockinvestment	1	StockInvestment+stockissuancecosts	1	StockIssuanceCosts+stocksubscriptiondeposits	1	StockSubscriptionDeposits+storage costs	3	StorageExpenses,PrepaidPensionCost,StockIssuanceCosts+storageexpenses	1	StorageExpenses+structure	2	AllowanceForDoubtfulAccounts,Structures+structures	1	Structures+subscriptions	1	StockSubscriptionDeposits+subsidiaries	1	SubsidiaryStocks+subsidiarystocks	1	SubsidiaryStocks+subsidies	1	GainOnNationalSubsidies+subsidy expenditure	4	SubsidyExpense,WageExpenditure,ConsumptionExpenditure,SubsidyIncome+subsidy income	19	SubsidyIncome,SubsidyExpense,NetIncome,RentalIncome,WageEarned,CentralBankPaymentIncome,PrepaidCorporateIncomeTaxes,CashOverShort,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes+subsidyexpense	1	SubsidyExpense+subsidyincome	1	SubsidyIncome+summary	1	IncomeSummary+supplies	2	SuppliesExpenses,SuppliesOnHand+suppliesexpenses	1	SuppliesExpenses+suppliesonhand	1	SuppliesOnHand+surplus	4	LegalCapitalSurplus,OtherCapitalSurplus,CapitalSurplus,EarnedSurplus+suspense account	21	CashOverShort,SuspenseAccount,AccountsReceivable,ReserveDepositPayable,MerchandiseInventory,PrepaidExpenses,AccruedRevenue,SuspensePayments,AccountsPayable,UnearnedRevenue+suspense payments	5	SuspensePayments,PaymentsOnBehalf,CashOverShort,SuspenseReceipts,SuspenseAccount+suspense receipts	4	SuspenseReceipts,SuspensePayments,CashOverShort,SuspenseAccount+suspenseaccount	1	SuspenseAccount+suspensepayments	1	SuspensePayments+suspensereceipts	1	SuspenseReceipts+tax	17	TaxesExpense,TaxesRevenue,ConsumptionTaxPaid,PrepaidCorporateIncomeTaxes,ConsumptionTaxReceived,AccruedConsumptionTax,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes,IncomeTaxesRefundReceivable,DeferredTaxAssets+tax revenue	55	TaxesRevenue,TaxesExpense,ValueAdded,SubsidyIncome,NationalBondInterestEarned,DepositInterestEarned,GrossProfit,OrdinaryProfit,InterestEarned,ReceiptFee+taxes	9	TaxesExpense,TaxesRevenue,PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes,IncomeTaxesRefundReceivable,AdditionalIncomeTaxesForPriorPeriods,RefundOfIncomeTaxes,IncomeTaxesAdjustment+taxesexpense	1	TaxesExpense+taxesrevenue	1	TaxesRevenue+technical	1	IncomeSummary+temporary/suspense	1	CashOverShort+than	1	ReversalOfAllowanceForDoubtfulAccounts+the	14	InvestmentInAssociate,EquityInEarningsOfInvestee,MerchandiseInventory,OtherReceivables,OtherPayables,AllowanceForDoubtfulAccounts,AccumulatedDepreciation,PaymentFees,CommunicationExpenses,ReversalOfAllowanceForDoubtfulAccounts+time deposits	12	TimeDeposits,Deposits,CurrentDeposits,ReserveDepositReceivable,DepositPayable,ReserveDepositPayable,DepositsReceived,SecurityDepositsPaid,DepositsInSpecialAccounts,GuaranteeDepositsReceived+timedeposits	1	TimeDeposits+to	22	Products,StockInvestment,CapitalStock,CentralBankPaymentExpense,CentralBankPaymentIncome,MerchandiseInventory,CashOverShort,ToolsAndInstruments,StockSubscriptionDeposits,InterestOnSecurities+tools and instruments	17	ToolsAndInstruments,Products,Machinery,BusinessTrip,MerchandiseInventory,Land,Fixtures,CashOverShort,AllowanceForDoubtfulAccounts,SuppliesOnHand+toolsandinstruments	1	ToolsAndInstruments+trademark	1	Trademark+trading securities	12	TradingSecurities,Securities,InvestmentSecurities,ValuationDifferenceOnOtherSecurities,GainOnSalesOfSecurities,GainOnValuationOfSecurities,InterestOnSecurities,GainOnSalesOfInvestmentSecurities,LossOnSalesOfSecurities,LossOnValuationOfSecurities+tradingsecurities	1	TradingSecurities+transfer	2	NetIncomeAttributableToNCI,NetLossAttributableToNCI+transit	1	GoodsInTransit+translation	1	CumulativeTranslationAdjustment+transportation	1	BusinessTrip+travel and transportation	17	BusinessTrip,Products,Machinery,MerchandiseInventory,Land,Fixtures,CashOverShort,AllowanceForDoubtfulAccounts,SuppliesOnHand,ToolsAndInstruments+treasury	2	CentralBankPaymentExpense,CentralBankPaymentIncome+under	4	InvestmentInAssociate,EquityInEarningsOfInvestee,MerchandiseInventory,AccumulatedDepreciation+unearned revenue	39	UnearnedRevenue,ValueAdded,SubsidyIncome,NationalBondInterestEarned,DepositInterestEarned,GrossProfit,OrdinaryProfit,InterestEarned,ReceiptFee,RentalIncome+unearnedrevenue	1	UnearnedRevenue+unpaid dividends	4	UnpaidDividends,AccruedConsumptionTax,AccruedCorporateIncomeTaxes,DividendsReceived+unpaiddividends	1	UnpaidDividends+use	9	MiscellaneousExpenses,MerchandiseInventory,AllowanceForDoubtfulAccounts,AccumulatedDepreciation,ReversalOfAllowanceForDoubtfulAccounts,BonusesPayable,AllowanceForBonuses,Bonuses,ProvisionForBonuses+used	1	ReversalOfAllowanceForDoubtfulAccounts+utilities	1	UtilitiesExpense+utilitiesexpense	1	UtilitiesExpense+valuation	6	AllowanceForDoubtfulAccounts,AccumulatedDepreciation,ValuationDifferenceOnOtherSecurities,GainOnValuationOfSecurities,LossOnValuationOfMerchandise,LossOnValuationOfSecurities+valuation difference on available-for-sale securities	92	ValuationDifferenceOnOtherSecurities,GainOnValuationOfSecurities,LossOnValuationOfSecurities,AllowanceForDoubtfulAccounts,AccumulatedDepreciation,GainOnSalesOfSecurities,InterestOnSecurities,GainOnSalesOfInvestmentSecurities,LossOnValuationOfMerchandise,LossOnSalesOfSecurities+valuation loss on goods	95	LossOnValuationOfMerchandise,LossOnValuationOfSecurities,AllowanceForDoubtfulAccounts,AccumulatedDepreciation,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,ValuationDifferenceOnOtherSecurities,GainOnValuationOfSecurities,LossOnSalesOfElectronicallyRecordedReceivables,LossOnSalesOfReceivables+valuationdifferenceonothersecurities	1	ValuationDifferenceOnOtherSecurities+value added	2	ValueAdded,AllowanceForDoubtfulAccounts+valueadded	1	ValueAdded+values	1	AllowanceForDoubtfulAccounts+vehicle	1	Vehicle+vehicles	1	Vehicle+wage income	19	WageEarned,WageExpenditure,NetIncome,SubsidyIncome,RentalIncome,CentralBankPaymentIncome,PrepaidCorporateIncomeTaxes,CashOverShort,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes+wageearned	1	WageEarned+wageexpenditure	1	WageExpenditure+wages	1	WageExpenditure+warranties	3	AllowanceForProductWarranties,ReversalOfAllowanceForProductWarranties,ProvisionForProductWarranties+welfare	2	WelfareExpenses,StatutoryWelfareExpenses+welfare expenses	25	WelfareExpenses,StatutoryWelfareExpenses,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedExpenses,CommunicationExpenses,LongTermPrepaidExpenses+welfareexpenses	2	WelfareExpenses,StatutoryWelfareExpenses+when	1	ReversalOfAllowanceForDoubtfulAccounts+work in process	81	WorkInProcess,Deposits,InvestmentSecurities,InvestmentInAssociate,Products,Machinery,Building,StockInvestment,EquipmentInvestment,RetainedEarnings+workinprocess	1	WorkInProcess+written	1	RecoveryOfBadDebts+—	10	ReserveDepositReceivable,ReserveForDepreciation,DepositPayable,ReserveDepositPayable,AmortizationExpense,Commutation,NetIncome,GrossProfit,OrdinaryProfit,NetLoss+が本科目を買掛金の代用にしていた経緯あり)	1	ReserveDepositPayable+その他有価証券	2	ValuationDifferenceOnOtherSecurities,AvailableForSaleSecurities+その他有価証券評価差額金	1	ValuationDifferenceOnOtherSecurities+その他資本剰余金	1	OtherCapitalSurplus+では	2	Products,Commutation+と区別される)	1	AmortizationExpense+のれん	3	Goodwill,GainOnBargainPurchase,AmortizationOfGoodwill+のれん償却	1	AmortizationOfGoodwill+を使う	4	Products,ReserveForDepreciation,ReserveDepositPayable,Commutation+を使う)	2	ReserveForDepreciation,Commutation+を使うこと	1	ReserveDepositPayable+クレジット売掛金	1	CreditCardReceivable+ソフトウェア	4	AmortizationExpense,Software,SoftwareInProgress,AmortizationOfSoftware+ソフトウェア仮勘定	1	SoftwareInProgress+ソフトウェア償却	1	AmortizationOfSoftware+リース債務	1	LeaseObligations+リース資産	1	LeasedAssets+不渡手形	1	DishonoredNotesReceivable+中央銀行が受け入れる準備預金。SNA\/マクロ系)。※簿記の買掛金は	1	ReserveDepositPayable+交際費	1	EntertainmentExpenses+仕入	3	Products,Purchases,PurchaseRebates+仕入割戻	1	PurchaseRebates+仕掛品	1	WorkInProcess+付加価値。SNA\/マクロ系	1	ValueAdded+付加価値。sna\/マクロ系	1	ValueAdded+仮受消費税	1	ConsumptionTaxReceived+仮受金	1	SuspenseReceipts+仮払法人税等	1	PrepaidCorporateIncomeTaxes+仮払消費税	1	ConsumptionTaxPaid+仮払金	1	SuspensePayments+会議費	1	MeetingExpenses+保守費	1	MaintenanceExpenses+保管費	1	StorageExpenses+保証債務	2	ContraAccountForGuaranteeObligations,GuaranteeObligations+保証債務見返	1	ContraAccountForGuaranteeObligations+保険差益	1	InsuranceGain+保険料	1	InsuranceExpense+修繕引当金	3	AllowanceForRepairs,ReversalOfAllowanceForRepairs,ProvisionForRepairs+修繕引当金戻入	1	ReversalOfAllowanceForRepairs+修繕引当金繰入	1	ProvisionForRepairs+修繕積立金	1	RepairFundReserve+修繕費	1	RepairsExpense+借入金	4	LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,NotesLoansPayable+借地権	1	LeaseholdRights+備品	1	Fixtures+債権売却損	2	LossOnSalesOfElectronicallyRecordedReceivables,LossOnSalesOfReceivables+償却債権取立益	1	RecoveryOfBadDebts+分法	4	InvestmentInAssociate,Products,EquityInEarningsOfInvestee,MerchandiseInventory+分法:	1	MerchandiseInventory+別段預金	1	DepositsInSpecialAccounts+別途積立金	1	GeneralReserve+利益剰余金	2	RetainedEarnings,EarnedSurplus+利益準備金	1	LegalRetainedEarnings+前受収益	1	UnearnedRevenue+前受金	1	AdvancesReceived+前払年金費用	1	PrepaidPensionCost+前払費用	2	PrepaidExpenses,LongTermPrepaidExpenses+前払金	1	AdvancesPaid+創立費	1	IncorporationExpenses+区分)	2	NetIncome,NetLoss+原材料	1	RawMaterials+受入預金 — 銀行側の負債としての預金。SNA\/マクロ系。従業員等からの預り金は 'DepositsReceived'	10	DepositPayable,ReserveDepositReceivable,ReserveForDepreciation,ReserveDepositPayable,AmortizationExpense,Commutation,NetIncome,GrossProfit,OrdinaryProfit,NetLoss+受入預金 — 銀行側の負債としての預金。sna\/マクロ系。従業員等からの預り金は 'depositsreceived'	10	DepositPayable,ReserveDepositReceivable,ReserveForDepreciation,ReserveDepositPayable,AmortizationExpense,Commutation,NetIncome,GrossProfit,OrdinaryProfit,NetLoss+受取利息	1	InterestEarned+受取商品券	1	GiftCertificatesReceived+受取地代	1	LandRentReceived+受取家賃	1	RentalIncome+受取手形	2	NotesReceivable,NonOperatingNotesReceivable+受取手数料。支払側は 'PaymentFees'	1	ReceiptFee+受取手数料。支払側は 'paymentfees'	1	ReceiptFee+受取配当金	1	DividendsReceived+商品	7	Products,MerchandiseInventory,GiftCertificatesReceived,AllowanceForProductWarranties,ReversalOfAllowanceForProductWarranties,LossOnValuationOfMerchandise,ProvisionForProductWarranties+商品保証引当金	3	AllowanceForProductWarranties,ReversalOfAllowanceForProductWarranties,ProvisionForProductWarranties+商品保証引当金戻入	1	ReversalOfAllowanceForProductWarranties+商品保証引当金繰入	1	ProvisionForProductWarranties+商品評価損	1	LossOnValuationOfMerchandise+商標権	2	AmortizationExpense,Trademark+営業収益	1	OperatingRevenue+営業外受取手形	1	NonOperatingNotesReceivable+営業外支払手形	1	NonOperatingNotesPayable+営業外電子記録債務	1	NonOperatingElectronicallyRecordedObligations+営業外電子記録債権	1	NonOperatingElectronicallyRecordedReceivable+営業費用	1	OperatingExpenses+固定資産受贈益	1	GainOnDonationOfFixedAssets+固定資産圧縮損	1	LossOnReductionOfFixedAssets+固定資産売却損	1	LossOnSalesOfFixedAssets+固定資産売却益	1	GainOnSalesOfFixedAssets+固定資産除却損	1	LossOnRetirementOfFixedAssets+国債利息収入	1	NationalBondInterestEarned+国庫納付金収入。SNA\/マクロ系	1	CentralBankPaymentIncome+国庫納付金収入。sna\/マクロ系	1	CentralBankPaymentIncome+国庫納付金支出。SNA\/マクロ系	1	CentralBankPaymentExpense+国庫納付金支出。sna\/マクロ系	1	CentralBankPaymentExpense+国庫補助金受贈益	1	GainOnNationalSubsidies+土地	1	Land+在外子会社等の外貨建財務諸表の換算差額を計上する	1	CumulativeTranslationAdjustment+売上	5	Products,SalesCost,GrossProfit,Sales,SalesRebates+売上割戻	1	SalesRebates+売上原価	1	SalesCost+売上総利益 — 決算振替用	10	GrossProfit,NetIncome,OrdinaryProfit,NetLoss,ReserveDepositReceivable,ReserveForDepreciation,DepositPayable,ReserveDepositPayable,AmortizationExpense,Commutation+売掛金	2	AccountsReceivable,CreditCardReceivable+売買目的有価証券	1	TradingSecurities+契約資産	1	ContractAssets+子会社株式	1	SubsidiaryStocks+定期預金	1	TimeDeposits+小口現金	1	PettyCash+工事負担金受贈益	1	GainOnConstructionGrants+工具器具	1	ToolsAndInstruments+差入保証金	1	SecurityDepositsPaid+差額補充法/洗替法	1	ReversalOfAllowanceForDoubtfulAccounts+市中銀行が中央銀行に置く準備預金。SNA\/マクロ系)	1	ReserveDepositReceivable+広告宣伝費	1	AdvertisingExpense+建物	1	Building+建設仮勘定	1	ConstructionInProgress+当座借越	1	BankOverdraft+当座預金	1	CurrentDeposits+当期純利益 — 決算振替用。借方側に立つため Expense 区分	48	NetIncome,AmortizationExpense,Commutation,NetLoss,ReserveDepositReceivable,ReserveForDepreciation,DepositPayable,ReserveDepositPayable,Depreciation,SalesCost+当期純利益 — 決算振替用。借方側に立つため expense 区分	48	NetIncome,AmortizationExpense,Commutation,NetLoss,ReserveDepositReceivable,ReserveForDepreciation,DepositPayable,ReserveDepositPayable,Depreciation,SalesCost+当期純損失 — 決算振替用。貸方側に立つため Revenue 区分	46	NetLoss,NetIncome,GrossProfit,OrdinaryProfit,NetLossAttributableToNCI,ReserveDepositReceivable,ReserveForDepreciation,DepositPayable,ReserveDepositPayable,AmortizationExpense+当期純損失 — 決算振替用。貸方側に立つため revenue 区分	46	NetLoss,NetIncome,GrossProfit,OrdinaryProfit,NetLossAttributableToNCI,ReserveDepositReceivable,ReserveForDepreciation,DepositPayable,ReserveDepositPayable,AmortizationExpense+役務原価	1	CostOfServices+役務収益	1	ServiceRevenue+役員預り金	1	DepositsReceivedFromOfficers+手形借入金	1	NotesLoansPayable+手形売却損	1	LossOnSalesOfNotesReceivable+手形貸付金	1	NotesLoansReceivable+投資有価証券	3	InvestmentSecurities,GainOnSalesOfInvestmentSecurities,LossOnSalesOfInvestmentSecurities+投資有価証券売却損	1	LossOnSalesOfInvestmentSecurities+投資有価証券売却益	1	GainOnSalesOfInvestmentSecurities+持分法による投資利益	1	EquityInEarningsOfInvestee+損益	1	IncomeSummary+支店	1	BranchCurrentAccount+支払リース料	1	LeaseExpenses+支払利息	1	InterestExpense+支払地代	1	LandRentPaid+支払家賃	1	RentExpense+支払手形	2	NotesPayable,NonOperatingNotesPayable+支払手数料	1	PaymentFees+政府サービス。SNA\/マクロ系	1	GovernmentService+政府サービス。sna\/マクロ系	1	GovernmentService+新築積立金	1	ConstructionFundReserve+新聞図書費	1	NewspaperBooksExpenses+旅費交通費	1	BusinessTrip+旧称。新規コードでは	1	Commutation+普通預金	1	Deposits+有価証券	12	Securities,InvestmentSecurities,ValuationDifferenceOnOtherSecurities,GainOnSalesOfSecurities,GainOnValuationOfSecurities,InterestOnSecurities,GainOnSalesOfInvestmentSecurities,LossOnSalesOfSecurities,LossOnValuationOfSecurities,LossOnSalesOfInvestmentSecurities+有価証券利息	1	InterestOnSecurities+有価証券売却損	2	LossOnSalesOfSecurities,LossOnSalesOfInvestmentSecurities+有価証券売却益	2	GainOnSalesOfSecurities,GainOnSalesOfInvestmentSecurities+有価証券評価損	1	LossOnValuationOfSecurities+有価証券評価益	1	GainOnValuationOfSecurities+未収入金	1	OtherReceivables+未収収益	1	AccruedRevenue+未収還付法人税等	1	IncomeTaxesRefundReceivable+未収還付消費税	1	ConsumptionTaxRefundReceivable+未払固定資産税	1	PropertyTaxPayable+未払法人税等	1	AccruedCorporateIncomeTaxes+未払消費税	1	AccruedConsumptionTax+未払費用	1	AccruedExpenses+未払賞与	1	BonusesPayable+未払配当金	1	UnpaidDividends+未払金	2	OtherPayables,LongTermOtherPayables+未決算	1	SuspenseAccount+未着品	1	GoodsInTransit+本店	1	HeadOfficeCurrentAccount+株式交付費	1	StockIssuanceCosts+株式投資	1	StockInvestment+株式申込証拠金	1	StockSubscriptionDeposits+棚卸減耗損	1	InventoryShrinkageLoss+構築物	1	Structures+機械装置	1	Machinery+水道光熱費	1	UtilitiesExpense+決算振替用)	2	GrossProfit,OrdinaryProfit+決算振替用。借方側に立つため	1	NetIncome+決算振替用。貸方側に立つため	1	NetLoss+法人税等	7	PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes,IncomeTaxesRefundReceivable,AdditionalIncomeTaxesForPriorPeriods,RefundOfIncomeTaxes,IncomeTaxesAdjustment+法人税等調整額	1	IncomeTaxesAdjustment+法定福利費	1	StatutoryWelfareExpenses+消耗品費	1	SuppliesExpenses+消費支出。SNA\/マクロ系	1	ConsumptionExpenditure+消費支出。sna\/マクロ系	1	ConsumptionExpenditure+減価償却引当金 — SNA\/マクロ系の旧称。簿記の間接法には 'AccumulatedDepreciation' (減価償却累計額	11	ReserveForDepreciation,ReserveDepositReceivable,DepositPayable,ReserveDepositPayable,AmortizationExpense,Commutation,NetIncome,GrossProfit,OrdinaryProfit,NetLoss+減価償却引当金 — sna\/マクロ系の旧称。簿記の間接法には 'accumulateddepreciation' (減価償却累計額	11	ReserveForDepreciation,ReserveDepositReceivable,DepositPayable,ReserveDepositPayable,AmortizationExpense,Commutation,NetIncome,GrossProfit,OrdinaryProfit,NetLoss+減価償却累計額	2	ReserveForDepreciation,AccumulatedDepreciation+減価償却費	2	Depreciation,AmortizationExpense+満期保有目的債券	1	HeldToMaturityBonds+準備預金, 負債側 — 中央銀行が受け入れる準備預金。SNA\/マクロ系	10	ReserveDepositPayable,ReserveDepositReceivable,ReserveForDepreciation,DepositPayable,AmortizationExpense,Commutation,NetIncome,GrossProfit,OrdinaryProfit,NetLoss+準備預金, 負債側 — 中央銀行が受け入れる準備預金。sna\/マクロ系	10	ReserveDepositPayable,ReserveDepositReceivable,ReserveForDepreciation,DepositPayable,AmortizationExpense,Commutation,NetIncome,GrossProfit,OrdinaryProfit,NetLoss+準備預金, 資産側 — 市中銀行が中央銀行に置く準備預金。SNA\/マクロ系	10	ReserveDepositReceivable,ReserveDepositPayable,ReserveForDepreciation,DepositPayable,AmortizationExpense,Commutation,NetIncome,GrossProfit,OrdinaryProfit,NetLoss+準備預金, 資産側 — 市中銀行が中央銀行に置く準備預金。sna\/マクロ系	10	ReserveDepositReceivable,ReserveDepositPayable,ReserveForDepreciation,DepositPayable,AmortizationExpense,Commutation,NetIncome,GrossProfit,OrdinaryProfit,NetLoss+火災損失	1	LossOnFire+為替差損	1	ForeignExchangeLosses+為替差益	1	ForeignExchangeGains+為替換算調整勘定; 在外子会社等の外貨建財務諸表の換算差額を計上する OCI/資本の部の項目	1	CumulativeTranslationAdjustment+為替換算調整勘定; 在外子会社等の外貨建財務諸表の換算差額を計上する oci/資本の部の項目	1	CumulativeTranslationAdjustment+無形固定資産償却費 — 特許権・商標権・ソフトウェア等の無形資産の償却費。有形の 'Depreciation' (減価償却費	11	AmortizationExpense,ReserveDepositReceivable,ReserveForDepreciation,DepositPayable,ReserveDepositPayable,Depreciation,Commutation,NetIncome,GrossProfit,OrdinaryProfit+無形固定資産償却費 — 特許権・商標権・ソフトウェア等の無形資産の償却費。有形の 'depreciation' (減価償却費	11	AmortizationExpense,ReserveDepositReceivable,ReserveForDepreciation,DepositPayable,ReserveDepositPayable,Depreciation,Commutation,NetIncome,GrossProfit,OrdinaryProfit+特許権	3	AmortizationExpense,Patent,AmortizationOfPatents+特許権・商標権・ソフトウェア等の無形資産の償却費。有形の	1	AmortizationExpense+特許権償却	1	AmortizationOfPatents+現金	3	Cash,PettyCash,CashOverShort+現金過不足	1	CashOverShort+発行側)	2	LongTermNationalBondsPayable,ShortTermNationalBondsPayable+発行銀行券。SNA\/マクロ系	1	CentralBankNotePayable+発行銀行券。sna\/マクロ系	1	CentralBankNotePayable+発送費	1	DeliveryExpenses+短期借入金	1	ShortTermLoansPayable+短期国債	2	ShortTermNationalBonds,ShortTermNationalBondsPayable+短期国債, 発行側	2	ShortTermNationalBondsPayable,LongTermNationalBondsPayable+短期貸付金	1	ShortTermLoansReceivable+研究開発費	1	ResearchAndDevelopmentExpenses+福利厚生費	1	WelfareExpenses+租税公課	1	TaxesExpense+租税収入。SNA\/マクロ系	1	TaxesRevenue+租税収入。sna\/マクロ系	1	TaxesRevenue+立替金	1	PaymentsOnBehalf+経常利益 — 決算振替用	10	OrdinaryProfit,NetIncome,GrossProfit,NetLoss,ReserveDepositReceivable,ReserveForDepreciation,DepositPayable,ReserveDepositPayable,AmortizationExpense,Commutation+給料	1	WageExpenditure+繰延税金負債	1	DeferredTaxLiabilities+繰延税金資産	1	DeferredTaxAssets+繰越利益剰余金	1	RetainedEarnings+繰越商品	2	Products,MerchandiseInventory+補助金収入。SNA\/マクロ系	1	SubsidyIncome+補助金収入。sna\/マクロ系	1	SubsidyIncome+補助金支出。SNA\/マクロ系	1	SubsidyExpense+補助金支出。sna\/マクロ系	1	SubsidyExpense+設備投資	1	EquipmentInvestment+諸会費	1	MembershipFees+負ののれん発生益	1	GainOnBargainPurchase+負債側	1	ReserveDepositPayable+貯蔵品	1	SuppliesOnHand+買掛金	2	ReserveDepositPayable,AccountsPayable+貸付金	4	LongTermLoansReceivable,ShortTermLoansReceivable,NotesLoansReceivable,LoansReceivable+貸倒引当金	3	AllowanceForDoubtfulAccounts,ProvisionForDoubtfulAccounts,ReversalOfAllowanceForDoubtfulAccounts+貸倒引当金戻入	1	ReversalOfAllowanceForDoubtfulAccounts+貸倒引当金繰入	1	ProvisionForDoubtfulAccounts+貸倒損失	1	BadDebtLoss+賃金収入。SNA\/マクロ系	1	WageEarned+賃金収入。sna\/マクロ系	1	WageEarned+資本剰余金	2	OtherCapitalSurplus,CapitalSurplus+資本準備金	1	LegalCapitalSurplus+資本金	1	CapitalStock+資産側	1	ReserveDepositReceivable+賞与	4	BonusesPayable,AllowanceForBonuses,Bonuses,ProvisionForBonuses+賞与引当金	2	AllowanceForBonuses,ProvisionForBonuses+賞与引当金繰入	1	ProvisionForBonuses+車両運搬具	1	Vehicle+返金負債	1	RefundLiabilities+追徴法人税等	1	AdditionalIncomeTaxesForPriorPeriods+退職給付に係る負債	1	NetDefinedBenefitLiability+退職給付に係る資産	1	NetDefinedBenefitAsset+退職給付引当金	1	AllowanceForRetirementBenefits+退職給付費用	1	RetirementBenefitExpenses+通信費	2	Commutation,CommunicationExpenses+通信費 — 旧称。新規コードでは 'CommunicationExpenses' を使う	12	Commutation,ReserveForDepreciation,ReserveDepositPayable,Products,ReserveDepositReceivable,DepositPayable,AmortizationExpense,NetIncome,GrossProfit,OrdinaryProfit+通信費 — 旧称。新規コードでは 'communicationexpenses' を使う	12	Commutation,ReserveForDepreciation,ReserveDepositPayable,Products,ReserveDepositReceivable,DepositPayable,AmortizationExpense,NetIncome,GrossProfit,OrdinaryProfit+還付法人税等	2	IncomeTaxesRefundReceivable,RefundOfIncomeTaxes+配当平均積立金	1	DividendEqualizationReserve+金	74	Cash,Deposits,CurrentDeposits,LongTermLoansReceivable,AccountsReceivable,ShortTermLoansReceivable,ReserveDepositReceivable,Gold,CapitalStock,RetainedEarnings+銀行側の負債としての預金。SNA\/マクロ系。従業員等からの預り金は	1	DepositPayable+長期借入金	1	LongTermLoansPayable+長期前払費用	1	LongTermPrepaidExpenses+長期国債	2	LongTermNationalBonds,LongTermNationalBondsPayable+長期国債, 発行側	2	LongTermNationalBondsPayable,ShortTermNationalBondsPayable+長期未払金	1	LongTermOtherPayables+長期貸付金	1	LongTermLoansReceivable+開業費	1	BusinessCommencementExpenses+開発費	2	ResearchAndDevelopmentExpenses,DevelopmentExpenses+関係会社株式	1	InvestmentInAssociate+関連会社株式	1	AffiliateStocks+雑損	1	MiscellaneousLoss+雑益	1	MiscellaneousIncome+雑費	1	MiscellaneousExpenses+電子記録債務	2	ElectronicallyRecordedObligations,NonOperatingElectronicallyRecordedObligations+電子記録債権	3	ElectronicallyRecordedReceivable,NonOperatingElectronicallyRecordedReceivable,LossOnSalesOfElectronicallyRecordedReceivables+電子記録債権売却損	1	LossOnSalesOfElectronicallyRecordedReceivables+非支配株主に帰属する当期純利益	1	NetIncomeAttributableToNCI+非支配株主に帰属する当期純損失	1	NetLossAttributableToNCI+非支配株主持分	1	NonControllingInterests+預り保証金	1	GuaranteeDepositsReceived+預り金	3	DepositPayable,DepositsReceived,DepositsReceivedFromOfficers+預金利息収入	1	DepositInterestEarned
+ test/fixtures/pre-account-semantics-050/README.md view
@@ -0,0 +1,33 @@+# Pre-account-semantics 0.5.0.0 baseline++These schema-1 fixtures freeze all 232 concrete account titles at commit+`0d8e2791429145f2a48c79adbe62563328ee5c0b`, immediately before+`audit-harness:account-semantics-reporting-pipeline` Land 1-5.++The fixtures are compatibility evidence. Placeholder divisions and legacy+presentation placement are recorded as observed behavior, not endorsed as+normatively correct accounting classifications.++- `semantics.tsv`: Enum and actual Binary bytes, registry division/closing/+  contra/fixed-current metadata, side/PIMO behavior, final-stock transfer.+- `account-info.tsv`: exact LLM-facing `Assist.AccountInfo` projection.+- `projection-membership.tsv`: membership in the eight current balance-sheet+  projection functions for both Not and Hat postings.+- `presentation.tsv`: exact `bsRows` and `plRows` output for one Not posting.+- `consumer-inventory.txt`: closed initial search result for functions and+  metadata coupled to the current classification model.++Regenerate into a temporary directory with:++```text+stack exec runghc -- -isrc tools/DumpAccountSemanticsGolden.hs <temporary-output-directory>+```++Verify the closed consumer search with:++```text+tools/check-account-semantics-consumers.sh+```++Never overwrite these files after a semantic change. Expected Land 1-5 changes+must be expressed as explicit closed differences against this baseline.
+ test/fixtures/pre-account-semantics-050/account-info.tsv view
@@ -0,0 +1,233 @@+# pre-account-semantics-050 AccountInfo (title, division, homeSide, nameEn, nameJa, description); schema 1; commit 0d8e2791429145f2a48c79adbe62563328ee5c0b+Cash	Assets	Debit	Cash	現金	Asset: Cash (現金)+Deposits	Assets	Debit	Savings deposits	普通預金	Asset: Savings deposits (普通預金)+CurrentDeposits	Assets	Debit	Current deposits	当座預金	Asset: Current deposits (当座預金)+Securities	Assets	Debit	Securities	有価証券	Asset: Securities (有価証券)+InvestmentSecurities	Assets	Debit	Investment securities	投資有価証券	Asset: Investment securities (投資有価証券)+InvestmentInAssociate	Assets	Debit	Investment in associate	関係会社株式	Asset: Investment in associate (関係会社株式). Carrying amount under the equity method (持分法適用投資勘定).+LongTermNationalBonds	Assets	Debit	Long-term national bonds	長期国債	Asset: Long-term national bonds (長期国債)+ShortTermNationalBonds	Assets	Debit	Short-term national bonds	短期国債	Asset: Short-term national bonds (短期国債)+Products	Assets	Debit	Products	商品	Asset: Products (商品)。分記法用。3 分法 (仕入\/売上\/繰越商品) では 'MerchandiseInventory' を使う+Machinery	Assets	Debit	Machinery and equipment	機械装置	Asset: Machinery and equipment (機械装置)+Building	Assets	Debit	Real estate	建物	Asset: Real estate (建物)+Vehicle	Assets	Debit	Vehicles	車両運搬具	Asset: Vehicles (車両運搬具)+StockInvestment	Assets	Debit	Stock investment	株式投資	Asset: Stock investment (株式投資)+EquipmentInvestment	Assets	Debit	Equipment investment	設備投資	Asset: Equipment investment (設備投資)+LongTermLoansReceivable	Assets	Debit	Long-term loans receivable	長期貸付金	Asset: Long-term loans receivable (長期貸付金)+AccountsReceivable	Assets	Debit	Accounts receivable	売掛金	Asset: Accounts receivable (売掛金)+ShortTermLoansReceivable	Assets	Debit	Short-term loans receivable	短期貸付金	Asset: Short-term loans receivable (短期貸付金)+ReserveDepositReceivable	Assets	Debit	Reserve deposits, asset side	準備預金, 資産側 — 市中銀行が中央銀行に置く準備預金。SNA\/マクロ系	Asset: Reserve deposits, asset side (準備預金, 資産側 — 市中銀行が中央銀行に置く準備預金。SNA\/マクロ系)+Gold	Assets	Debit	Gold	金	Asset: Gold (金)+GovernmentService	Assets	Debit	Government service	政府サービス。SNA\/マクロ系	Asset: Government service (政府サービス。SNA\/マクロ系)+CapitalStock	Equity	Credit	Capital stock	資本金	Equity: Capital stock (資本金)+RetainedEarnings	Equity	Credit	Retained earnings	繰越利益剰余金	Equity: Retained earnings (繰越利益剰余金)+LongTermLoansPayable	Liability	Credit	Long-term loans payable	長期借入金	Liability: Long-term loans payable (長期借入金)+ShortTermLoansPayable	Liability	Credit	Short-term loans payable	短期借入金	Liability: Short-term loans payable (短期借入金)+LoansPayable	Liability	Credit	Loans payable	借入金	Liability: Loans payable (借入金)+ReserveForDepreciation	Liability	Credit	Reserve for depreciation	減価償却引当金 — SNA\/マクロ系の旧称。簿記の間接法には 'AccumulatedDepreciation' (減価償却累計額	Liability: Reserve for depreciation (減価償却引当金 — SNA\/マクロ系の旧称。簿記の間接法には 'AccumulatedDepreciation' (減価償却累計額) を使う)+DepositPayable	Liability	Credit	Deposits accepted	受入預金 — 銀行側の負債としての預金。SNA\/マクロ系。従業員等からの預り金は 'DepositsReceived'	Liability: Deposits accepted (受入預金 — 銀行側の負債としての預金。SNA\/マクロ系。従業員等からの預り金は 'DepositsReceived')+LongTermNationalBondsPayable	Liability	Credit	Long-term national bonds payable	長期国債, 発行側	Liability: Long-term national bonds payable (長期国債, 発行側)+ShortTermNationalBondsPayable	Liability	Credit	Short-term national bonds payable	短期国債, 発行側	Liability: Short-term national bonds payable (短期国債, 発行側)+ReserveDepositPayable	Liability	Credit	Reserve deposits, liability side	準備預金, 負債側 — 中央銀行が受け入れる準備預金。SNA\/マクロ系	Liability: Reserve deposits, liability side (準備預金, 負債側 — 中央銀行が受け入れる準備預金。SNA\/マクロ系)。※簿記の買掛金は 'AccountsPayable' を使うこと (旧 examples が本科目を買掛金の代用にしていた経緯あり)+CentralBankNotePayable	Liability	Credit	Central bank notes	発行銀行券。SNA\/マクロ系	Liability: Central bank notes (発行銀行券。SNA\/マクロ系)+Depreciation	Cost	Debit	Depreciation	減価償却費	Expense: Depreciation (減価償却費)+AmortizationExpense	Cost	Debit	Amortization expense for intangibles	無形固定資産償却費 — 特許権・商標権・ソフトウェア等の無形資産の償却費。有形の 'Depreciation' (減価償却費	Expense: Amortization expense for intangibles (無形固定資産償却費 — 特許権・商標権・ソフトウェア等の無形資産の償却費。有形の 'Depreciation' (減価償却費) と区別される)+SalesCost	Cost	Debit	Cost of sales	売上原価	Expense: Cost of sales (売上原価)+BusinessTrip	Cost	Debit	Travel and transportation	旅費交通費	Expense: Travel and transportation (旅費交通費)+Commutation	Cost	Debit	Communication	通信費 — 旧称。新規コードでは 'CommunicationExpenses' を使う	Expense: Communication (通信費 — 旧称。新規コードでは 'CommunicationExpenses' を使う)+UtilitiesExpense	Cost	Debit	Utilities	水道光熱費	Expense: Utilities (水道光熱費)+RentExpense	Cost	Debit	Rent	支払家賃	Expense: Rent (支払家賃)+AdvertisingExpense	Cost	Debit	Advertising	広告宣伝費	Expense: Advertising (広告宣伝費)+DeliveryExpenses	Cost	Debit	Delivery	発送費	Expense: Delivery (発送費)+SuppliesExpenses	Cost	Debit	Supplies	消耗品費	Expense: Supplies (消耗品費)+MiscellaneousExpenses	Cost	Debit	Miscellaneous	雑費	Expense: Miscellaneous (雑費)+WageExpenditure	Cost	Debit	Wages	給料	Expense: Wages (給料)+InterestExpense	Cost	Debit	Interest expense	支払利息	Expense: Interest expense (支払利息)+TaxesExpense	Cost	Debit	Taxes	租税公課	Expense: Taxes (租税公課)+ConsumptionExpenditure	Cost	Debit	Consumption expenditure	消費支出。SNA\/マクロ系	Expense: Consumption expenditure (消費支出。SNA\/マクロ系)+SubsidyExpense	Cost	Debit	Subsidy expenditure	補助金支出。SNA\/マクロ系	Expense: Subsidy expenditure (補助金支出。SNA\/マクロ系)+CentralBankPaymentExpense	Cost	Debit	Central bank payment to treasury	国庫納付金支出。SNA\/マクロ系	Expense: Central bank payment to treasury (国庫納付金支出。SNA\/マクロ系)+Purchases	Cost	Debit	Purchases	仕入	Expense: Purchases (仕入)+NetIncome	Cost	Debit	Net income	当期純利益 — 決算振替用。借方側に立つため Expense 区分	Expense: Net income (当期純利益 — 決算振替用。借方側に立つため Expense 区分)+ValueAdded	Revenue	Credit	Value added	付加価値。SNA\/マクロ系	Revenue: Value added (付加価値。SNA\/マクロ系)+SubsidyIncome	Revenue	Credit	Subsidy income	補助金収入。SNA\/マクロ系	Revenue: Subsidy income (補助金収入。SNA\/マクロ系)+NationalBondInterestEarned	Revenue	Credit	National bond interest earned	国債利息収入	Revenue: National bond interest earned (国債利息収入)+DepositInterestEarned	Revenue	Credit	Deposit interest earned	預金利息収入	Revenue: Deposit interest earned (預金利息収入)+GrossProfit	Revenue	Credit	Gross profit	売上総利益 — 決算振替用	Revenue: Gross profit (売上総利益 — 決算振替用)+OrdinaryProfit	Revenue	Credit	Ordinary profit	経常利益 — 決算振替用	Revenue: Ordinary profit (経常利益 — 決算振替用)+InterestEarned	Revenue	Credit	Interest earned	受取利息	Revenue: Interest earned (受取利息)+ReceiptFee	Revenue	Credit	Receipt fee	受取手数料。支払側は 'PaymentFees'	Revenue: Receipt fee (受取手数料。支払側は 'PaymentFees')+RentalIncome	Revenue	Credit	Rental income	受取家賃	Revenue: Rental income (受取家賃)+WageEarned	Revenue	Credit	Wage income	賃金収入。SNA\/マクロ系	Revenue: Wage income (賃金収入。SNA\/マクロ系)+TaxesRevenue	Revenue	Credit	Tax revenue	租税収入。SNA\/マクロ系	Revenue: Tax revenue (租税収入。SNA\/マクロ系)+CentralBankPaymentIncome	Revenue	Credit	Central bank payment to treasury	国庫納付金収入。SNA\/マクロ系	Revenue: Central bank payment to treasury (国庫納付金収入。SNA\/マクロ系)+Sales	Revenue	Credit	Sales	売上	Revenue: Sales (売上)+EquityInEarningsOfInvestee	Revenue	Credit	Equity in earnings of investee	持分法による投資利益	Revenue: Equity in earnings of investee (持分法による投資利益). Recognised under the equity method.+NetLoss	Revenue	Credit	Net loss	当期純損失 — 決算振替用。貸方側に立つため Revenue 区分	Revenue: Net loss (当期純損失 — 決算振替用。貸方側に立つため Revenue 区分)+PettyCash	Assets	Debit	Petty cash	小口現金	Asset: Petty cash (小口現金)+NotesReceivable	Assets	Debit	Notes receivable	受取手形	Asset: Notes receivable (受取手形)+ElectronicallyRecordedReceivable	Assets	Debit	Electronically recorded monetary claims	電子記録債権	Asset: Electronically recorded monetary claims (電子記録債権)+CreditCardReceivable	Assets	Debit	Credit card receivable	クレジット売掛金	Asset: Credit card receivable (クレジット売掛金)+NotesLoansReceivable	Assets	Debit	Loans receivable on notes	手形貸付金	Asset: Loans receivable on notes (手形貸付金)+MerchandiseInventory	Assets	Debit	Merchandise inventory	繰越商品	Asset: Merchandise inventory (繰越商品). Use under the periodic/3-account method (3 分法: Purchases\/Sales\/MerchandiseInventory). For the perpetual\/specific-identification method (分記法) use 'Products' instead.+AdvancesPaid	Assets	Debit	Advances paid	前払金	Asset: Advances paid (前払金)+PrepaidExpenses	Assets	Debit	Prepaid expenses	前払費用	Asset: Prepaid expenses (前払費用), deferral accrual account (経過勘定)+AccruedRevenue	Assets	Debit	Accrued revenue	未収収益	Asset: Accrued revenue (未収収益), deferral accrual account (経過勘定)+OtherReceivables	Assets	Debit	Other receivables	未収入金	Asset: Other receivables (未収入金)+PaymentsOnBehalf	Assets	Debit	Payments made on behalf	立替金	Asset: Payments made on behalf (立替金)+SuspensePayments	Assets	Debit	Suspense payments	仮払金	Asset: Suspense payments (仮払金)+ConsumptionTaxPaid	Assets	Debit	Consumption tax paid	仮払消費税	Asset: Consumption tax paid (仮払消費税)+PrepaidCorporateIncomeTaxes	Assets	Debit	Prepaid corporate income taxes	仮払法人税等	Asset: Prepaid corporate income taxes (仮払法人税等)+Land	Assets	Debit	Land	土地	Asset: Land (土地)+Fixtures	Assets	Debit	Fixtures and equipment	備品	Asset: Fixtures and equipment (備品)+Patent	Assets	Debit	Patent	特許権	Asset: Patent (特許権)+Trademark	Assets	Debit	Trademark	商標権	Asset: Trademark (商標権)+Software	Assets	Debit	Software	ソフトウェア	Asset: Software (ソフトウェア)+CashOverShort	Assets	Debit	Cash over and short	現金過不足	Asset: Cash over and short (現金過不足), a temporary/suspense account cleared at closing to MiscellaneousIncome\/MiscellaneousLoss+AccountsPayable	Liability	Credit	Accounts payable	買掛金	Liability: Accounts payable (買掛金)+NotesPayable	Liability	Credit	Notes payable	支払手形	Liability: Notes payable (支払手形)+ElectronicallyRecordedObligations	Liability	Credit	Electronically recorded monetary obligations	電子記録債務	Liability: Electronically recorded monetary obligations (電子記録債務)+NotesLoansPayable	Liability	Credit	Loans payable on notes	手形借入金	Liability: Loans payable on notes (手形借入金)+BankOverdraft	Liability	Credit	Bank overdraft	当座借越	Liability: Bank overdraft (当座借越)+AdvancesReceived	Liability	Credit	Advances received	前受金	Liability: Advances received (前受金)+UnearnedRevenue	Liability	Credit	Unearned revenue	前受収益	Liability: Unearned revenue (前受収益), deferral accrual account (経過勘定)+AccruedExpenses	Liability	Credit	Accrued expenses	未払費用	Liability: Accrued expenses (未払費用), deferral accrual account (経過勘定)+OtherPayables	Liability	Credit	Other payables	未払金	Liability: Other payables (未払金)+DepositsReceived	Liability	Credit	Deposits received	預り金	Liability: Deposits received (預り金)+SuspenseReceipts	Liability	Credit	Suspense receipts	仮受金	Liability: Suspense receipts (仮受金)+ConsumptionTaxReceived	Liability	Credit	Consumption tax received	仮受消費税	Liability: Consumption tax received (仮受消費税)+AccruedConsumptionTax	Liability	Credit	Accrued (unpaid) consumption tax	未払消費税	Liability: Accrued (unpaid) consumption tax (未払消費税)+AccruedCorporateIncomeTaxes	Liability	Credit	Accrued (unpaid) corporate income taxes	未払法人税等	Liability: Accrued (unpaid) corporate income taxes (未払法人税等)+UnpaidDividends	Liability	Credit	Unpaid dividends	未払配当金	Liability: Unpaid dividends (未払配当金)+AllowanceForDoubtfulAccounts	Assets	Credit	Allowance for doubtful accounts	貸倒引当金	Asset (contra): Allowance for doubtful accounts (貸倒引当金), a credit-balance valuation account (評価勘定) deducted from receivables. Home side is Credit because it is a contra asset (isContra); values stay non-negative and the Hat\/Not structure is intact. B\/S deduction (net) presentation is the Write side's job.+AccumulatedDepreciation	Assets	Credit	Accumulated depreciation	減価償却累計額	Asset (contra): Accumulated depreciation (減価償却累計額), a credit-balance valuation account (評価勘定) under the indirect method (間接法), deducted from the related depreciable assets. Home side is Credit because it is a contra asset (isContra). This is the canonical bookkeeping account for accumulated depreciation; the existing 'ReserveForDepreciation' is retained as the legacy SNA\/macro-accounting name.+LegalRetainedEarnings	Equity	Credit	Legal (appropriated) retained earnings reserve	利益準備金	Equity: Legal (appropriated) retained earnings reserve (利益準備金)+CumulativeTranslationAdjustment	Equity	Credit	Cumulative translation adjustment	為替換算調整勘定; 在外子会社等の外貨建財務諸表の換算差額を計上する OCI/資本の部の項目	Equity: Cumulative translation adjustment (為替換算調整勘定; 在外子会社等の外貨建財務諸表の換算差額を計上する OCI/資本の部の項目)+ProvisionForDoubtfulAccounts	Cost	Debit	Provision for doubtful accounts	貸倒引当金繰入	Cost: Provision for doubtful accounts (貸倒引当金繰入)+BadDebtLoss	Cost	Debit	Bad debt loss	貸倒損失	Cost: Bad debt loss (貸倒損失)+LossOnSalesOfFixedAssets	Cost	Debit	Loss on sales of fixed assets	固定資産売却損	Cost: Loss on sales of fixed assets (固定資産売却損)+LossOnSalesOfNotesReceivable	Cost	Debit	Loss on sales of notes receivable	手形売却損	Cost: Loss on sales of notes receivable (手形売却損)+PaymentFees	Cost	Debit	Payment fees / fees paid	支払手数料	Cost: Payment fees / fees paid (支払手数料), the debit counterpart of 'ReceiptFee'+MiscellaneousLoss	Cost	Debit	Miscellaneous loss	雑損	Cost: Miscellaneous loss (雑損)+CorporateIncomeTaxes	Cost	Debit	Corporate income taxes	法人税等	Cost: Corporate income taxes (法人税等)+CommunicationExpenses	Cost	Debit	Communication expenses	通信費	Cost: Communication expenses (通信費). Explicitly named counterpart of the legacy 'Commutation' (also "Communication"); 'Commutation' is retained for backward compatibility.+GainOnSalesOfFixedAssets	Revenue	Credit	Gain on sales of fixed assets	固定資産売却益	Revenue: Gain on sales of fixed assets (固定資産売却益)+RecoveryOfBadDebts	Revenue	Credit	Recovery of bad debts written off	償却債権取立益	Revenue: Recovery of bad debts written off (償却債権取立益)+MiscellaneousIncome	Revenue	Credit	Miscellaneous income	雑益	Revenue: Miscellaneous income (雑益)+ReversalOfAllowanceForDoubtfulAccounts	Revenue	Credit	Reversal of allowance for doubtful accounts	貸倒引当金戻入	Revenue: Reversal of allowance for doubtful accounts (貸倒引当金戻入). Credit counterpart used by the 差額補充法/洗替法 when the estimated allowance is smaller than the existing balance (the excess of 'AllowanceForDoubtfulAccounts' is released).+TimeDeposits	Assets	Debit	Time deposits	定期預金	Assets: Time deposits (定期預金)+LoansReceivable	Assets	Debit	Loans receivable	貸付金	Assets: Loans receivable (貸付金)+GiftCertificatesReceived	Assets	Debit	Gift certificates received	受取商品券	Assets: Gift certificates received (受取商品券)+SecurityDepositsPaid	Assets	Debit	Guarantee deposits	差入保証金	Assets: Guarantee deposits (差入保証金)+SuppliesOnHand	Assets	Debit	Supplies	貯蔵品	Assets: Supplies (貯蔵品)+ContractAssets	Assets	Debit	Contract assets	契約資産	Assets: Contract assets (契約資産)+IncomeTaxesRefundReceivable	Assets	Debit	Income taxes refund receivable	未収還付法人税等	Assets: Income taxes refund receivable (未収還付法人税等)+WorkInProcess	Assets	Debit	Work in process	仕掛品	Assets: Work in process (仕掛品)+DeferredTaxAssets	Assets	Debit	Deferred tax assets	繰延税金資産	Assets: Deferred tax assets (繰延税金資産)+LeasedAssets	Assets	Debit	Leased assets	リース資産	Assets: Leased assets (リース資産)+ToolsAndInstruments	Assets	Debit	Tools and instruments	工具器具	Assets: Tools and instruments (工具器具)+ConstructionInProgress	Assets	Debit	Construction in progress	建設仮勘定	Assets: Construction in progress (建設仮勘定)+Goodwill	Assets	Debit	Goodwill	のれん	Assets: Goodwill (のれん)+SoftwareInProgress	Assets	Debit	Software in progress	ソフトウェア仮勘定	Assets: Software in progress (ソフトウェア仮勘定)+LongTermPrepaidExpenses	Assets	Debit	Long-term prepaid expenses	長期前払費用	Assets: Long-term prepaid expenses (長期前払費用)+DishonoredNotesReceivable	Assets	Debit	Dishonored notes receivable	不渡手形	Assets: Dishonored notes receivable (不渡手形)+PrepaidPensionCost	Assets	Debit	Prepaid pension costs	前払年金費用	Assets: Prepaid pension costs (前払年金費用)+NetDefinedBenefitAsset	Assets	Debit	Retirement benefit asset	退職給付に係る資産	Assets: Retirement benefit asset (退職給付に係る資産)+DepositsInSpecialAccounts	Assets	Debit	Deposits in special accounts	別段預金	Assets: Deposits in special accounts (別段預金)+Structures	Assets	Debit	Structures	構築物	Assets: Structures (構築物)+LeaseholdRights	Assets	Debit	Leasehold interests in land	借地権	Assets: Leasehold interests in land (借地権)+NonOperatingNotesReceivable	Assets	Debit	Non-operating notes receivable	営業外受取手形	Assets: Non-operating notes receivable (営業外受取手形)+NonOperatingElectronicallyRecordedReceivable	Assets	Debit	Electronically recorded monetary claims - non-operating	営業外電子記録債権	Assets: Electronically recorded monetary claims - non-operating (営業外電子記録債権)+RefundLiabilities	Liability	Credit	Refund liabilities	返金負債	Liability: Refund liabilities (返金負債)+NonOperatingNotesPayable	Liability	Credit	Non-operating notes payable	営業外支払手形	Liability: Non-operating notes payable (営業外支払手形)+NonOperatingElectronicallyRecordedObligations	Liability	Credit	Electronically recorded obligations - non-operating	営業外電子記録債務	Liability: Electronically recorded obligations - non-operating (営業外電子記録債務)+BonusesPayable	Liability	Credit	Accrued bonuses	未払賞与	Liability: Accrued bonuses (未払賞与)+AllowanceForRepairs	Liability	Credit	Provision for repairs	修繕引当金	Liability: Provision for repairs (修繕引当金)+AllowanceForProductWarranties	Liability	Credit	Provision for warranties	商品保証引当金	Liability: Provision for warranties (商品保証引当金)+AllowanceForBonuses	Liability	Credit	Provision for bonuses	賞与引当金	Liability: Provision for bonuses (賞与引当金)+DeferredTaxLiabilities	Liability	Credit	Deferred tax liabilities	繰延税金負債	Liability: Deferred tax liabilities (繰延税金負債)+LeaseObligations	Liability	Credit	Lease liabilities	リース債務	Liability: Lease liabilities (リース債務)+GuaranteeDepositsReceived	Liability	Credit	Guarantee deposits received	預り保証金	Liability: Guarantee deposits received (預り保証金)+AllowanceForRetirementBenefits	Liability	Credit	Provision for retirement benefits	退職給付引当金	Liability: Provision for retirement benefits (退職給付引当金)+LongTermOtherPayables	Liability	Credit	Long-term accounts payable - other	長期未払金	Liability: Long-term accounts payable - other (長期未払金)+NetDefinedBenefitLiability	Liability	Credit	Retirement benefit liability	退職給付に係る負債	Liability: Retirement benefit liability (退職給付に係る負債)+StockSubscriptionDeposits	Equity	Credit	Deposits for subscriptions of shares	株式申込証拠金	Equity: Deposits for subscriptions of shares (株式申込証拠金)+LegalCapitalSurplus	Equity	Credit	Legal capital surplus	資本準備金	Equity: Legal capital surplus (資本準備金)+OtherCapitalSurplus	Equity	Credit	Other capital surplus	その他資本剰余金	Equity: Other capital surplus (その他資本剰余金)+DividendEqualizationReserve	Equity	Credit	Reserve for dividend equalization	配当平均積立金	Equity: Reserve for dividend equalization (配当平均積立金)+RepairFundReserve	Equity	Credit	Reserve for repairs	修繕積立金	Equity: Reserve for repairs (修繕積立金)+ConstructionFundReserve	Equity	Credit	Reserve for new construction	新築積立金	Equity: Reserve for new construction (新築積立金)+GeneralReserve	Equity	Credit	General reserve	別途積立金	Equity: General reserve (別途積立金)+ValuationDifferenceOnOtherSecurities	Equity	Credit	Valuation difference on available-for-sale securities	その他有価証券評価差額金	Equity: Valuation difference on available-for-sale securities (その他有価証券評価差額金)+NonControllingInterests	Equity	Credit	Non-controlling interests	非支配株主持分	Equity: Non-controlling interests (非支配株主持分)+CapitalSurplus	Equity	Credit	Capital surplus	資本剰余金	Equity: Capital surplus (資本剰余金)+EarnedSurplus	Equity	Credit	Retained earnings	利益剰余金	Equity: Retained earnings (利益剰余金)+ServiceRevenue	Revenue	Credit	Service revenue	役務収益	Revenue: Service revenue (役務収益)+OperatingRevenue	Revenue	Credit	Operating revenue	営業収益	Revenue: Operating revenue (営業収益)+GainOnSalesOfSecurities	Revenue	Credit	Gain on sale of securities	有価証券売却益	Revenue: Gain on sale of securities (有価証券売却益)+GainOnValuationOfSecurities	Revenue	Credit	Gain on valuation of securities	有価証券評価益	Revenue: Gain on valuation of securities (有価証券評価益)+DividendsReceived	Revenue	Credit	Dividend income	受取配当金	Revenue: Dividend income (受取配当金)+InterestOnSecurities	Revenue	Credit	Interest on securities	有価証券利息	Revenue: Interest on securities (有価証券利息)+GainOnSalesOfInvestmentSecurities	Revenue	Credit	Gain on sale of investment securities	投資有価証券売却益	Revenue: Gain on sale of investment securities (投資有価証券売却益)+InsuranceGain	Revenue	Credit	Gain on insurance claims	保険差益	Revenue: Gain on insurance claims (保険差益)+GainOnBargainPurchase	Revenue	Credit	Gain on bargain purchase	負ののれん発生益	Revenue: Gain on bargain purchase (負ののれん発生益)+ReversalOfAllowanceForRepairs	Revenue	Credit	Reversal of provision for repairs	修繕引当金戻入	Revenue: Reversal of provision for repairs (修繕引当金戻入)+ReversalOfAllowanceForProductWarranties	Revenue	Credit	Reversal of provision for warranties	商品保証引当金戻入	Revenue: Reversal of provision for warranties (商品保証引当金戻入)+GainOnDonationOfFixedAssets	Revenue	Credit	Gain on receipt of donated non-current assets	固定資産受贈益	Revenue: Gain on receipt of donated non-current assets (固定資産受贈益)+GainOnNationalSubsidies	Revenue	Credit	Gain on receipt of national subsidies	国庫補助金受贈益	Revenue: Gain on receipt of national subsidies (国庫補助金受贈益)+GainOnConstructionGrants	Revenue	Credit	Gain on contribution received for construction	工事負担金受贈益	Revenue: Gain on contribution received for construction (工事負担金受贈益)+LandRentReceived	Revenue	Credit	Rental income from land	受取地代	Revenue: Rental income from land (受取地代)+SalesRebates	Revenue	Debit	Sales rebates	売上割戻	Revenue: Sales rebates (売上割戻)+CostOfServices	Cost	Debit	Cost of services	役務原価	Cost: Cost of services (役務原価)+OperatingExpenses	Cost	Debit	Operating expenses	営業費用	Cost: Operating expenses (営業費用)+InventoryShrinkageLoss	Cost	Debit	Inventory shrinkage loss	棚卸減耗損	Cost: Inventory shrinkage loss (棚卸減耗損)+LossOnValuationOfMerchandise	Cost	Debit	Valuation loss on goods	商品評価損	Cost: Valuation loss on goods (商品評価損)+Bonuses	Cost	Debit	Bonuses	賞与	Cost: Bonuses (賞与)+RetirementBenefitExpenses	Cost	Debit	Retirement benefit expenses	退職給付費用	Cost: Retirement benefit expenses (退職給付費用)+ProvisionForRepairs	Cost	Debit	Provision for repairs	修繕引当金繰入	Cost: Provision for repairs (修繕引当金繰入)+ProvisionForBonuses	Cost	Debit	Provision for bonuses	賞与引当金繰入	Cost: Provision for bonuses (賞与引当金繰入)+ProvisionForProductWarranties	Cost	Debit	Provision for warranties	商品保証引当金繰入	Cost: Provision for warranties (商品保証引当金繰入)+ResearchAndDevelopmentExpenses	Cost	Debit	Research and development expenses	研究開発費	Cost: Research and development expenses (研究開発費)+AmortizationOfGoodwill	Cost	Debit	Amortization of goodwill	のれん償却	Cost: Amortization of goodwill (のれん償却)+AmortizationOfSoftware	Cost	Debit	Amortization of software	ソフトウェア償却	Cost: Amortization of software (ソフトウェア償却)+AmortizationOfPatents	Cost	Debit	Amortization of patent rights	特許権償却	Cost: Amortization of patent rights (特許権償却)+LeaseExpenses	Cost	Debit	Lease expenses	支払リース料	Cost: Lease expenses (支払リース料)+IncorporationExpenses	Cost	Debit	Organization expenses	創立費	Cost: Organization expenses (創立費)+StockIssuanceCosts	Cost	Debit	Share issuance costs	株式交付費	Cost: Share issuance costs (株式交付費)+BusinessCommencementExpenses	Cost	Debit	Business commencement expenses	開業費	Cost: Business commencement expenses (開業費)+DevelopmentExpenses	Cost	Debit	Development expenses	開発費	Cost: Development expenses (開発費)+LossOnSalesOfElectronicallyRecordedReceivables	Cost	Debit	Loss on sale of electronically recorded monetary claims	電子記録債権売却損	Cost: Loss on sale of electronically recorded monetary claims (電子記録債権売却損)+LossOnSalesOfReceivables	Cost	Debit	Loss on sale of receivables	債権売却損	Cost: Loss on sale of receivables (債権売却損)+LossOnSalesOfSecurities	Cost	Debit	Loss on sale of securities	有価証券売却損	Cost: Loss on sale of securities (有価証券売却損)+LossOnValuationOfSecurities	Cost	Debit	Loss on valuation of securities	有価証券評価損	Cost: Loss on valuation of securities (有価証券評価損)+LossOnSalesOfInvestmentSecurities	Cost	Debit	Loss on sale of investment securities	投資有価証券売却損	Cost: Loss on sale of investment securities (投資有価証券売却損)+LossOnFire	Cost	Debit	Loss on fire	火災損失	Cost: Loss on fire (火災損失)+LossOnRetirementOfFixedAssets	Cost	Debit	Loss on retirement of non-current assets	固定資産除却損	Cost: Loss on retirement of non-current assets (固定資産除却損)+LossOnReductionOfFixedAssets	Cost	Debit	Loss on tax purpose reduction entry of non-current assets	固定資産圧縮損	Cost: Loss on tax purpose reduction entry of non-current assets (固定資産圧縮損)+AdditionalIncomeTaxesForPriorPeriods	Cost	Debit	Additional income taxes for prior periods	追徴法人税等	Cost: Additional income taxes for prior periods (追徴法人税等)+RefundOfIncomeTaxes	Cost	Credit	Refund of income taxes	還付法人税等	Cost: Refund of income taxes (還付法人税等)+PurchaseRebates	Cost	Credit	Purchase rebates	仕入割戻	Cost: Purchase rebates (仕入割戻)+WelfareExpenses	Cost	Debit	Welfare expenses	福利厚生費	Cost: Welfare expenses (福利厚生費)+MaintenanceExpenses	Cost	Debit	Maintenance expenses	保守費	Cost: Maintenance expenses (保守費)+StatutoryWelfareExpenses	Cost	Debit	Legal welfare expenses	法定福利費	Cost: Legal welfare expenses (法定福利費)+LandRentPaid	Cost	Debit	Rent expenses on land	支払地代	Cost: Rent expenses on land (支払地代)+InsuranceExpense	Cost	Debit	Insurance expenses	保険料	Cost: Insurance expenses (保険料)+RepairsExpense	Cost	Debit	Repair expenses	修繕費	Cost: Repair expenses (修繕費)+StorageExpenses	Cost	Debit	Storage costs	保管費	Cost: Storage costs (保管費)+MembershipFees	Cost	Debit	Membership fees	諸会費	Cost: Membership fees (諸会費)+IncomeSummary	Assets	Debit	Income summary	損益	Bookkeeping device: Income summary (損益). Assets/NoClose is a technical debit-side placeholder; it is not a balance-sheet asset and is not automatically closed.+SuspenseAccount	Assets	Debit	Suspense account	未決算	Assets: Suspense account (未決算)+ForeignExchangeGains	Revenue	Credit	Foreign exchange gains	為替差益	Revenue: Foreign exchange gains (為替差益)+ForeignExchangeLosses	Cost	Debit	Foreign exchange losses	為替差損	Cost: Foreign exchange losses (為替差損)+ContraAccountForGuaranteeObligations	Assets	Debit	Contra account for guarantee obligations	保証債務見返	Assets: Contra account for guarantee obligations (保証債務見返)+GuaranteeObligations	Liability	Credit	Guarantee obligations	保証債務	Liability: Guarantee obligations (保証債務)+IncomeTaxesAdjustment	Cost	Debit	Income taxes - deferred	法人税等調整額	Cost: Income taxes - deferred (法人税等調整額)+BranchCurrentAccount	Assets	Debit	Branch current account	支店	Assets: Branch current account (支店)+HeadOfficeCurrentAccount	Liability	Credit	Head office current account	本店	Liability: Head office current account (本店), the credit-balance reciprocal account in branch books.+NetIncomeAttributableToNCI	Cost	Debit	Profit attributable to non-controlling interests	非支配株主に帰属する当期純利益	Cost: Profit attributable to non-controlling interests (非支配株主に帰属する当期純利益). NoClose: consolidation procedures transfer it separately to non-controlling interests.+NetLossAttributableToNCI	Revenue	Credit	Loss attributable to non-controlling interests	非支配株主に帰属する当期純損失	Revenue: Loss attributable to non-controlling interests (非支配株主に帰属する当期純損失). NoClose: consolidation procedures transfer it separately to non-controlling interests.+TradingSecurities	Assets	Debit	Trading securities	売買目的有価証券	Assets: Trading securities (売買目的有価証券)+HeldToMaturityBonds	Assets	Debit	Held-to-maturity bonds	満期保有目的債券	Assets: Held-to-maturity bonds (満期保有目的債券)+SubsidiaryStocks	Assets	Debit	Shares of subsidiaries	子会社株式	Assets: Shares of subsidiaries (子会社株式)+AffiliateStocks	Assets	Debit	Shares of associates	関連会社株式	Assets: Shares of associates (関連会社株式)+AvailableForSaleSecurities	Assets	Debit	Available-for-sale securities	その他有価証券	Assets: Available-for-sale securities (その他有価証券)
+ test/fixtures/pre-account-semantics-050/consumer-inventory.txt view
@@ -0,0 +1,41 @@+examples/audit-eval/gen/DeriveEA.hs+examples/audit-eval/gen/accounts.py+examples/audit-eval/harness/EmitCanonical.hs+examples/audit-eval/harness/LoadChecked.hs+examples/audit-eval/oracle/Oracle.hs+examples/audit-eval/runner/build.py+examples/basic/elementaryBookkeepingEx2.hs+examples/basic/elementaryBookkeepingEx3.hs+examples/basic/elementaryBookkeepingEx4.hs+examples/basic/elementaryBookkeepingEx9.hs+examples/basic/simulateEx1.hs+examples/basic/simulateEx2.hs+examples/basic/simulateEx2Fast.hs+examples/benchmark/Bench.hs+examples/deterministic/ripple/RippleEffect.hs+examples/deterministic/ripple/ripple.hs+examples/deterministic/ripple/rippleWithStock.hs+examples/deterministic/ripple/rippleWithStockMultiSeeds.hs+examples/market/MarketModel.hs+examples/optimization/CGE/CGE.hs+examples/optimization/CGE/stdcge.hs+examples/optimization/cge-lite/Model.hs+src/ExchangeAlgebra/Algebra.hs+src/ExchangeAlgebra/Algebra/Base.hs+src/ExchangeAlgebra/Algebra/Base/Account/Registry.hs+src/ExchangeAlgebra/Algebra/Base/Element.hs+src/ExchangeAlgebra/Algebra/Transfer.hs+src/ExchangeAlgebra/Assist.hs+src/ExchangeAlgebra/Bookkeeping.hs+src/ExchangeAlgebra/Convert.hs+src/ExchangeAlgebra/Convert/Checked.hs+src/ExchangeAlgebra/Journal.hs+src/ExchangeAlgebra/Journal/Transfer.hs+src/ExchangeAlgebra/Simulate/Lite.hs+src/ExchangeAlgebra/Write.hs+test/Spec.hs+tools/DumpAccountSemanticsGolden.hs+tools/DumpGolden.hs+tools/DumpPostVocabGolden.hs+tools/DumpVocabGolden.hs+tools/ProbeFinalStock.hs
+ test/fixtures/pre-account-semantics-050/presentation.tsv view
@@ -0,0 +1,233 @@+# pre-account-semantics-050 legacy presentation probe (title, bsRows of 1@Not, plRows of 1@Not); schema 1; commit 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+ test/fixtures/pre-account-semantics-050/projection-membership.tsv view
@@ -0,0 +1,233 @@+# pre-account-semantics-050 projection flags for Not then Hat (currentAssets, fixedAssets, deferredAssets, currentLiability, fixedLiability, capitalStock, contraAssets, contra); schema 1; commit 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	0	0	0	0	0	0	1	1	0	0	0	0	0	0	1	1+LegalRetainedEarnings	0	0	0	0	0	1	0	0	0	0	0	0	0	0	0	0+CumulativeTranslationAdjustment	0	0	0	0	0	1	0	0	0	0	0	0	0	0	0	0+ProvisionForDoubtfulAccounts	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0+BadDebtLoss	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0+LossOnSalesOfFixedAssets	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0+LossOnSalesOfNotesReceivable	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0+PaymentFees	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0+MiscellaneousLoss	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0+CorporateIncomeTaxes	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0+CommunicationExpenses	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0+GainOnSalesOfFixedAssets	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0+RecoveryOfBadDebts	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0+MiscellaneousIncome	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0+ReversalOfAllowanceForDoubtfulAccounts	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0+TimeDeposits	1	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0+LoansReceivable	1	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0+GiftCertificatesReceived	1	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0+SecurityDepositsPaid	0	1	0	0	0	0	0	0	0	0	0	0	0	0	0	0+SuppliesOnHand	1	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0+ContractAssets	1	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0+IncomeTaxesRefundReceivable	1	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0+WorkInProcess	1	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0+DeferredTaxAssets	0	1	0	0	0	0	0	0	0	0	0	0	0	0	0	0+LeasedAssets	0	1	0	0	0	0	0	0	0	0	0	0	0	0	0	0+ToolsAndInstruments	0	1	0	0	0	0	0	0	0	0	0	0	0	0	0	0+ConstructionInProgress	0	1	0	0	0	0	0	0	0	0	0	0	0	0	0	0+Goodwill	0	1	0	0	0	0	0	0	0	0	0	0	0	0	0	0+SoftwareInProgress	0	1	0	0	0	0	0	0	0	0	0	0	0	0	0	0+LongTermPrepaidExpenses	0	1	0	0	0	0	0	0	0	0	0	0	0	0	0	0+DishonoredNotesReceivable	1	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0+PrepaidPensionCost	0	1	0	0	0	0	0	0	0	0	0	0	0	0	0	0+NetDefinedBenefitAsset	0	1	0	0	0	0	0	0	0	0	0	0	0	0	0	0+DepositsInSpecialAccounts	1	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0+Structures	0	1	0	0	0	0	0	0	0	0	0	0	0	0	0	0+LeaseholdRights	0	1	0	0	0	0	0	0	0	0	0	0	0	0	0	0+NonOperatingNotesReceivable	1	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0+NonOperatingElectronicallyRecordedReceivable	1	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0+RefundLiabilities	0	0	0	1	0	0	0	0	0	0	0	0	0	0	0	0+NonOperatingNotesPayable	0	0	0	1	0	0	0	0	0	0	0	0	0	0	0	0+NonOperatingElectronicallyRecordedObligations	0	0	0	1	0	0	0	0	0	0	0	0	0	0	0	0+BonusesPayable	0	0	0	1	0	0	0	0	0	0	0	0	0	0	0	0+AllowanceForRepairs	0	0	0	1	0	0	0	0	0	0	0	0	0	0	0	0+AllowanceForProductWarranties	0	0	0	1	0	0	0	0	0	0	0	0	0	0	0	0+AllowanceForBonuses	0	0	0	1	0	0	0	0	0	0	0	0	0	0	0	0+DeferredTaxLiabilities	0	0	0	0	1	0	0	0	0	0	0	0	0	0	0	0+LeaseObligations	0	0	0	0	1	0	0	0	0	0	0	0	0	0	0	0+GuaranteeDepositsReceived	0	0	0	0	1	0	0	0	0	0	0	0	0	0	0	0+AllowanceForRetirementBenefits	0	0	0	0	1	0	0	0	0	0	0	0	0	0	0	0+LongTermOtherPayables	0	0	0	0	1	0	0	0	0	0	0	0	0	0	0	0+NetDefinedBenefitLiability	0	0	0	0	1	0	0	0	0	0	0	0	0	0	0	0+StockSubscriptionDeposits	0	0	0	0	0	1	0	0	0	0	0	0	0	0	0	0+LegalCapitalSurplus	0	0	0	0	0	1	0	0	0	0	0	0	0	0	0	0+OtherCapitalSurplus	0	0	0	0	0	1	0	0	0	0	0	0	0	0	0	0+DividendEqualizationReserve	0	0	0	0	0	1	0	0	0	0	0	0	0	0	0	0+RepairFundReserve	0	0	0	0	0	1	0	0	0	0	0	0	0	0	0	0+ConstructionFundReserve	0	0	0	0	0	1	0	0	0	0	0	0	0	0	0	0+GeneralReserve	0	0	0	0	0	1	0	0	0	0	0	0	0	0	0	0+ValuationDifferenceOnOtherSecurities	0	0	0	0	0	1	0	0	0	0	0	0	0	0	0	0+NonControllingInterests	0	0	0	0	0	1	0	0	0	0	0	0	0	0	0	0+CapitalSurplus	0	0	0	0	0	1	0	0	0	0	0	0	0	0	0	0+EarnedSurplus	0	0	0	0	0	1	0	0	0	0	0	0	0	0	0	0+ServiceRevenue	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0+OperatingRevenue	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0+GainOnSalesOfSecurities	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0+GainOnValuationOfSecurities	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0+DividendsReceived	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0+InterestOnSecurities	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0+GainOnSalesOfInvestmentSecurities	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0+InsuranceGain	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0+GainOnBargainPurchase	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0+ReversalOfAllowanceForRepairs	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0+ReversalOfAllowanceForProductWarranties	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0+GainOnDonationOfFixedAssets	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0+GainOnNationalSubsidies	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0+GainOnConstructionGrants	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0+LandRentReceived	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0+SalesRebates	0	0	0	0	0	0	0	1	0	0	0	0	0	0	0	1+CostOfServices	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0+OperatingExpenses	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0+InventoryShrinkageLoss	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0+LossOnValuationOfMerchandise	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0+Bonuses	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0+RetirementBenefitExpenses	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0+ProvisionForRepairs	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0+ProvisionForBonuses	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0+ProvisionForProductWarranties	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0+ResearchAndDevelopmentExpenses	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0+AmortizationOfGoodwill	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0+AmortizationOfSoftware	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0+AmortizationOfPatents	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0+LeaseExpenses	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0+IncorporationExpenses	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0+StockIssuanceCosts	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0+BusinessCommencementExpenses	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0+DevelopmentExpenses	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0+LossOnSalesOfElectronicallyRecordedReceivables	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0+LossOnSalesOfReceivables	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0+LossOnSalesOfSecurities	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0+LossOnValuationOfSecurities	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0+LossOnSalesOfInvestmentSecurities	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0+LossOnFire	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0+LossOnRetirementOfFixedAssets	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0+LossOnReductionOfFixedAssets	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0+AdditionalIncomeTaxesForPriorPeriods	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0+RefundOfIncomeTaxes	0	0	0	0	0	0	0	1	0	0	0	0	0	0	0	1+PurchaseRebates	0	0	0	0	0	0	0	1	0	0	0	0	0	0	0	1+WelfareExpenses	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0+MaintenanceExpenses	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0+StatutoryWelfareExpenses	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0+LandRentPaid	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0+InsuranceExpense	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0+RepairsExpense	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0+StorageExpenses	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0+MembershipFees	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0+IncomeSummary	0	0	1	0	0	0	0	0	0	0	0	0	0	0	0	0+SuspenseAccount	1	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0+ForeignExchangeGains	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0+ForeignExchangeLosses	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0+ContraAccountForGuaranteeObligations	0	0	1	0	0	0	0	0	0	0	0	0	0	0	0	0+GuaranteeObligations	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0+IncomeTaxesAdjustment	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0+BranchCurrentAccount	0	0	1	0	0	0	0	0	0	0	0	0	0	0	0	0+HeadOfficeCurrentAccount	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0+NetIncomeAttributableToNCI	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0+NetLossAttributableToNCI	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0+TradingSecurities	1	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0+HeldToMaturityBonds	0	1	0	0	0	0	0	0	0	0	0	0	0	0	0	0+SubsidiaryStocks	0	1	0	0	0	0	0	0	0	0	0	0	0	0	0	0+AffiliateStocks	0	1	0	0	0	0	0	0	0	0	0	0	0	0	0	0+AvailableForSaleSecurities	0	1	0	0	0	0	0	0	0	0	0	0	0	0	0	0
+ test/fixtures/pre-account-semantics-050/semantics.tsv view
@@ -0,0 +1,233 @@+# pre-account-semantics-050 semantics (title, enum, binaryHex, division, closing, isContra, whichSide Not, whichSide Hat, whatPIMO, fixedCurrent, finalStockProbe); schema 1; commit 0d8e2791429145f2a48c79adbe62563328ee5c0b+Cash	0	0000	Assets	CloseByDivision	False	Debit	Credit	PS	Current	Nothing+Deposits	1	0001	Assets	CloseByDivision	False	Debit	Credit	PS	Current	Nothing+CurrentDeposits	2	0002	Assets	CloseByDivision	False	Debit	Credit	PS	Current	Nothing+Securities	3	0003	Assets	CloseByDivision	False	Debit	Credit	PS	Current	Nothing+InvestmentSecurities	4	0004	Assets	CloseByDivision	False	Debit	Credit	PS	Fixed	Nothing+InvestmentInAssociate	5	0005	Assets	CloseByDivision	False	Debit	Credit	PS	Fixed	Nothing+LongTermNationalBonds	6	0006	Assets	CloseByDivision	False	Debit	Credit	PS	Fixed	Nothing+ShortTermNationalBonds	7	0007	Assets	CloseByDivision	False	Debit	Credit	PS	Current	Nothing+Products	8	0008	Assets	CloseByDivision	False	Debit	Credit	PS	Current	Nothing+Machinery	9	0009	Assets	CloseByDivision	False	Debit	Credit	PS	Fixed	Nothing+Building	10	000a	Assets	CloseByDivision	False	Debit	Credit	PS	Fixed	Nothing+Vehicle	11	000b	Assets	CloseByDivision	False	Debit	Credit	PS	Fixed	Nothing+StockInvestment	12	000c	Assets	CloseByDivision	False	Debit	Credit	PS	Other	Nothing+EquipmentInvestment	13	000d	Assets	CloseByDivision	False	Debit	Credit	PS	Fixed	Nothing+LongTermLoansReceivable	14	000e	Assets	CloseByDivision	False	Debit	Credit	PS	Fixed	Nothing+AccountsReceivable	15	000f	Assets	CloseByDivision	False	Debit	Credit	PS	Current	Nothing+ShortTermLoansReceivable	16	0010	Assets	CloseByDivision	False	Debit	Credit	PS	Current	Nothing+ReserveDepositReceivable	17	0011	Assets	CloseByDivision	False	Debit	Credit	PS	Current	Nothing+Gold	18	0012	Assets	CloseByDivision	False	Debit	Credit	PS	Fixed	Nothing+GovernmentService	19	0013	Assets	CloseByDivision	False	Debit	Credit	PS	Current	Nothing+CapitalStock	20	0014	Equity	CloseByDivision	False	Credit	Debit	MS	Other	Nothing+RetainedEarnings	21	0015	Equity	CloseByDivision	False	Credit	Debit	MS	Other	SELF+LongTermLoansPayable	22	0016	Liability	CloseByDivision	False	Credit	Debit	MS	Fixed	Nothing+ShortTermLoansPayable	23	0017	Liability	CloseByDivision	False	Credit	Debit	MS	Current	Nothing+LoansPayable	24	0018	Liability	CloseByDivision	False	Credit	Debit	MS	Current	Nothing+ReserveForDepreciation	25	0019	Liability	CloseByDivision	False	Credit	Debit	MS	Current	Nothing+DepositPayable	26	001a	Liability	CloseByDivision	False	Credit	Debit	MS	Current	Nothing+LongTermNationalBondsPayable	27	001b	Liability	CloseByDivision	False	Credit	Debit	MS	Fixed	Nothing+ShortTermNationalBondsPayable	28	001c	Liability	CloseByDivision	False	Credit	Debit	MS	Current	Nothing+ReserveDepositPayable	29	001d	Liability	CloseByDivision	False	Credit	Debit	MS	Current	Nothing+CentralBankNotePayable	30	001e	Liability	CloseByDivision	False	Credit	Debit	MS	Current	Nothing+Depreciation	31	001f	Cost	CloseByDivision	False	Debit	Credit	OUT	Other	Flip+AmortizationExpense	32	0020	Cost	CloseByDivision	False	Debit	Credit	OUT	Other	Flip+SalesCost	33	0021	Cost	CloseByDivision	False	Debit	Credit	OUT	Other	Flip+BusinessTrip	34	0022	Cost	CloseByDivision	False	Debit	Credit	OUT	Other	Flip+Commutation	35	0023	Cost	CloseByDivision	False	Debit	Credit	OUT	Other	Flip+UtilitiesExpense	36	0024	Cost	CloseByDivision	False	Debit	Credit	OUT	Other	Flip+RentExpense	37	0025	Cost	CloseByDivision	False	Debit	Credit	OUT	Other	Flip+AdvertisingExpense	38	0026	Cost	CloseByDivision	False	Debit	Credit	OUT	Other	Flip+DeliveryExpenses	39	0027	Cost	CloseByDivision	False	Debit	Credit	OUT	Other	Flip+SuppliesExpenses	40	0028	Cost	CloseByDivision	False	Debit	Credit	OUT	Other	Flip+MiscellaneousExpenses	41	0029	Cost	CloseByDivision	False	Debit	Credit	OUT	Other	Flip+WageExpenditure	42	002a	Cost	CloseByDivision	False	Debit	Credit	OUT	Other	Flip+InterestExpense	43	002b	Cost	CloseByDivision	False	Debit	Credit	OUT	Other	Flip+TaxesExpense	44	002c	Cost	CloseByDivision	False	Debit	Credit	OUT	Other	Flip+ConsumptionExpenditure	45	002d	Cost	CloseByDivision	False	Debit	Credit	OUT	Other	Flip+SubsidyExpense	46	002e	Cost	CloseByDivision	False	Debit	Credit	OUT	Other	Flip+CentralBankPaymentExpense	47	002f	Cost	CloseByDivision	False	Debit	Credit	OUT	Other	Flip+Purchases	48	0030	Cost	CloseByDivision	False	Debit	Credit	OUT	Other	Flip+NetIncome	49	0031	Cost	NoClose	False	Debit	Credit	OUT	Other	Nothing+ValueAdded	50	0032	Revenue	CloseByDivision	False	Credit	Debit	IN	Other	Keep+SubsidyIncome	51	0033	Revenue	CloseByDivision	False	Credit	Debit	IN	Other	Keep+NationalBondInterestEarned	52	0034	Revenue	CloseByDivision	False	Credit	Debit	IN	Other	Keep+DepositInterestEarned	53	0035	Revenue	CloseByDivision	False	Credit	Debit	IN	Other	Keep+GrossProfit	54	0036	Revenue	CloseByDivision	False	Credit	Debit	IN	Other	Keep+OrdinaryProfit	55	0037	Revenue	CloseByDivision	False	Credit	Debit	IN	Other	Keep+InterestEarned	56	0038	Revenue	CloseByDivision	False	Credit	Debit	IN	Other	Keep+ReceiptFee	57	0039	Revenue	CloseByDivision	False	Credit	Debit	IN	Other	Keep+RentalIncome	58	003a	Revenue	CloseByDivision	False	Credit	Debit	IN	Other	Keep+WageEarned	59	003b	Revenue	CloseByDivision	False	Credit	Debit	IN	Other	Keep+TaxesRevenue	60	003c	Revenue	CloseByDivision	False	Credit	Debit	IN	Other	Keep+CentralBankPaymentIncome	61	003d	Revenue	CloseByDivision	False	Credit	Debit	IN	Other	Keep+Sales	62	003e	Revenue	CloseByDivision	False	Credit	Debit	IN	Other	Keep+EquityInEarningsOfInvestee	63	003f	Revenue	CloseByDivision	False	Credit	Debit	IN	Other	Keep+NetLoss	64	0040	Revenue	NoClose	False	Credit	Debit	IN	Other	Nothing+PettyCash	65	0041	Assets	CloseByDivision	False	Debit	Credit	PS	Current	Nothing+NotesReceivable	66	0042	Assets	CloseByDivision	False	Debit	Credit	PS	Current	Nothing+ElectronicallyRecordedReceivable	67	0043	Assets	CloseByDivision	False	Debit	Credit	PS	Current	Nothing+CreditCardReceivable	68	0044	Assets	CloseByDivision	False	Debit	Credit	PS	Current	Nothing+NotesLoansReceivable	69	0045	Assets	CloseByDivision	False	Debit	Credit	PS	Current	Nothing+MerchandiseInventory	70	0046	Assets	CloseByDivision	False	Debit	Credit	PS	Current	Nothing+AdvancesPaid	71	0047	Assets	CloseByDivision	False	Debit	Credit	PS	Current	Nothing+PrepaidExpenses	72	0048	Assets	CloseByDivision	False	Debit	Credit	PS	Current	Nothing+AccruedRevenue	73	0049	Assets	CloseByDivision	False	Debit	Credit	PS	Current	Nothing+OtherReceivables	74	004a	Assets	CloseByDivision	False	Debit	Credit	PS	Current	Nothing+PaymentsOnBehalf	75	004b	Assets	CloseByDivision	False	Debit	Credit	PS	Current	Nothing+SuspensePayments	76	004c	Assets	CloseByDivision	False	Debit	Credit	PS	Current	Nothing+ConsumptionTaxPaid	77	004d	Assets	CloseByDivision	False	Debit	Credit	PS	Current	Nothing+PrepaidCorporateIncomeTaxes	78	004e	Assets	CloseByDivision	False	Debit	Credit	PS	Current	Nothing+Land	79	004f	Assets	CloseByDivision	False	Debit	Credit	PS	Fixed	Nothing+Fixtures	80	0050	Assets	CloseByDivision	False	Debit	Credit	PS	Fixed	Nothing+Patent	81	0051	Assets	CloseByDivision	False	Debit	Credit	PS	Fixed	Nothing+Trademark	82	0052	Assets	CloseByDivision	False	Debit	Credit	PS	Fixed	Nothing+Software	83	0053	Assets	CloseByDivision	False	Debit	Credit	PS	Fixed	Nothing+CashOverShort	84	0054	Assets	CloseByDivision	False	Debit	Credit	PS	Other	Nothing+AccountsPayable	85	0055	Liability	CloseByDivision	False	Credit	Debit	MS	Current	Nothing+NotesPayable	86	0056	Liability	CloseByDivision	False	Credit	Debit	MS	Current	Nothing+ElectronicallyRecordedObligations	87	0057	Liability	CloseByDivision	False	Credit	Debit	MS	Current	Nothing+NotesLoansPayable	88	0058	Liability	CloseByDivision	False	Credit	Debit	MS	Current	Nothing+BankOverdraft	89	0059	Liability	CloseByDivision	False	Credit	Debit	MS	Current	Nothing+AdvancesReceived	90	005a	Liability	CloseByDivision	False	Credit	Debit	MS	Current	Nothing+UnearnedRevenue	91	005b	Liability	CloseByDivision	False	Credit	Debit	MS	Current	Nothing+AccruedExpenses	92	005c	Liability	CloseByDivision	False	Credit	Debit	MS	Current	Nothing+OtherPayables	93	005d	Liability	CloseByDivision	False	Credit	Debit	MS	Current	Nothing+DepositsReceived	94	005e	Liability	CloseByDivision	False	Credit	Debit	MS	Current	Nothing+SuspenseReceipts	95	005f	Liability	CloseByDivision	False	Credit	Debit	MS	Current	Nothing+ConsumptionTaxReceived	96	0060	Liability	CloseByDivision	False	Credit	Debit	MS	Current	Nothing+AccruedConsumptionTax	97	0061	Liability	CloseByDivision	False	Credit	Debit	MS	Current	Nothing+AccruedCorporateIncomeTaxes	98	0062	Liability	CloseByDivision	False	Credit	Debit	MS	Current	Nothing+UnpaidDividends	99	0063	Liability	CloseByDivision	False	Credit	Debit	MS	Current	Nothing+AllowanceForDoubtfulAccounts	100	0064	Assets	CloseByDivision	True	Credit	Debit	MS	Current	Nothing+AccumulatedDepreciation	101	0065	Assets	CloseByDivision	True	Credit	Debit	MS	Fixed	Nothing+LegalRetainedEarnings	102	0066	Equity	CloseByDivision	False	Credit	Debit	MS	Other	Nothing+CumulativeTranslationAdjustment	103	0067	Equity	CloseByDivision	False	Credit	Debit	MS	Other	Nothing+ProvisionForDoubtfulAccounts	104	0068	Cost	CloseByDivision	False	Debit	Credit	OUT	Other	Flip+BadDebtLoss	105	0069	Cost	CloseByDivision	False	Debit	Credit	OUT	Other	Flip+LossOnSalesOfFixedAssets	106	006a	Cost	CloseByDivision	False	Debit	Credit	OUT	Other	Flip+LossOnSalesOfNotesReceivable	107	006b	Cost	CloseByDivision	False	Debit	Credit	OUT	Other	Flip+PaymentFees	108	006c	Cost	CloseByDivision	False	Debit	Credit	OUT	Other	Flip+MiscellaneousLoss	109	006d	Cost	CloseByDivision	False	Debit	Credit	OUT	Other	Flip+CorporateIncomeTaxes	110	006e	Cost	CloseByDivision	False	Debit	Credit	OUT	Other	Flip+CommunicationExpenses	111	006f	Cost	CloseByDivision	False	Debit	Credit	OUT	Other	Flip+GainOnSalesOfFixedAssets	112	0070	Revenue	CloseByDivision	False	Credit	Debit	IN	Other	Keep+RecoveryOfBadDebts	113	0071	Revenue	CloseByDivision	False	Credit	Debit	IN	Other	Keep+MiscellaneousIncome	114	0072	Revenue	CloseByDivision	False	Credit	Debit	IN	Other	Keep+ReversalOfAllowanceForDoubtfulAccounts	115	0073	Revenue	CloseByDivision	False	Credit	Debit	IN	Other	Keep+TimeDeposits	116	0074	Assets	CloseByDivision	False	Debit	Credit	PS	Current	Nothing+LoansReceivable	117	0075	Assets	CloseByDivision	False	Debit	Credit	PS	Current	Nothing+GiftCertificatesReceived	118	0076	Assets	CloseByDivision	False	Debit	Credit	PS	Current	Nothing+SecurityDepositsPaid	119	0077	Assets	CloseByDivision	False	Debit	Credit	PS	Fixed	Nothing+SuppliesOnHand	120	0078	Assets	CloseByDivision	False	Debit	Credit	PS	Current	Nothing+ContractAssets	121	0079	Assets	CloseByDivision	False	Debit	Credit	PS	Current	Nothing+IncomeTaxesRefundReceivable	122	007a	Assets	CloseByDivision	False	Debit	Credit	PS	Current	Nothing+WorkInProcess	123	007b	Assets	CloseByDivision	False	Debit	Credit	PS	Current	Nothing+DeferredTaxAssets	124	007c	Assets	CloseByDivision	False	Debit	Credit	PS	Fixed	Nothing+LeasedAssets	125	007d	Assets	CloseByDivision	False	Debit	Credit	PS	Fixed	Nothing+ToolsAndInstruments	126	007e	Assets	CloseByDivision	False	Debit	Credit	PS	Fixed	Nothing+ConstructionInProgress	127	007f	Assets	CloseByDivision	False	Debit	Credit	PS	Fixed	Nothing+Goodwill	128	0080	Assets	CloseByDivision	False	Debit	Credit	PS	Fixed	Nothing+SoftwareInProgress	129	0081	Assets	CloseByDivision	False	Debit	Credit	PS	Fixed	Nothing+LongTermPrepaidExpenses	130	0082	Assets	CloseByDivision	False	Debit	Credit	PS	Fixed	Nothing+DishonoredNotesReceivable	131	0083	Assets	CloseByDivision	False	Debit	Credit	PS	Current	Nothing+PrepaidPensionCost	132	0084	Assets	CloseByDivision	False	Debit	Credit	PS	Fixed	Nothing+NetDefinedBenefitAsset	133	0085	Assets	CloseByDivision	False	Debit	Credit	PS	Fixed	Nothing+DepositsInSpecialAccounts	134	0086	Assets	CloseByDivision	False	Debit	Credit	PS	Current	Nothing+Structures	135	0087	Assets	CloseByDivision	False	Debit	Credit	PS	Fixed	Nothing+LeaseholdRights	136	0088	Assets	CloseByDivision	False	Debit	Credit	PS	Fixed	Nothing+NonOperatingNotesReceivable	137	0089	Assets	CloseByDivision	False	Debit	Credit	PS	Current	Nothing+NonOperatingElectronicallyRecordedReceivable	138	008a	Assets	CloseByDivision	False	Debit	Credit	PS	Current	Nothing+RefundLiabilities	139	008b	Liability	CloseByDivision	False	Credit	Debit	MS	Current	Nothing+NonOperatingNotesPayable	140	008c	Liability	CloseByDivision	False	Credit	Debit	MS	Current	Nothing+NonOperatingElectronicallyRecordedObligations	141	008d	Liability	CloseByDivision	False	Credit	Debit	MS	Current	Nothing+BonusesPayable	142	008e	Liability	CloseByDivision	False	Credit	Debit	MS	Current	Nothing+AllowanceForRepairs	143	008f	Liability	CloseByDivision	False	Credit	Debit	MS	Current	Nothing+AllowanceForProductWarranties	144	0090	Liability	CloseByDivision	False	Credit	Debit	MS	Current	Nothing+AllowanceForBonuses	145	0091	Liability	CloseByDivision	False	Credit	Debit	MS	Current	Nothing+DeferredTaxLiabilities	146	0092	Liability	CloseByDivision	False	Credit	Debit	MS	Fixed	Nothing+LeaseObligations	147	0093	Liability	CloseByDivision	False	Credit	Debit	MS	Fixed	Nothing+GuaranteeDepositsReceived	148	0094	Liability	CloseByDivision	False	Credit	Debit	MS	Fixed	Nothing+AllowanceForRetirementBenefits	149	0095	Liability	CloseByDivision	False	Credit	Debit	MS	Fixed	Nothing+LongTermOtherPayables	150	0096	Liability	CloseByDivision	False	Credit	Debit	MS	Fixed	Nothing+NetDefinedBenefitLiability	151	0097	Liability	CloseByDivision	False	Credit	Debit	MS	Fixed	Nothing+StockSubscriptionDeposits	152	0098	Equity	CloseByDivision	False	Credit	Debit	MS	Other	Nothing+LegalCapitalSurplus	153	0099	Equity	CloseByDivision	False	Credit	Debit	MS	Other	Nothing+OtherCapitalSurplus	154	009a	Equity	CloseByDivision	False	Credit	Debit	MS	Other	Nothing+DividendEqualizationReserve	155	009b	Equity	CloseByDivision	False	Credit	Debit	MS	Other	Nothing+RepairFundReserve	156	009c	Equity	CloseByDivision	False	Credit	Debit	MS	Other	Nothing+ConstructionFundReserve	157	009d	Equity	CloseByDivision	False	Credit	Debit	MS	Other	Nothing+GeneralReserve	158	009e	Equity	CloseByDivision	False	Credit	Debit	MS	Other	Nothing+ValuationDifferenceOnOtherSecurities	159	009f	Equity	CloseByDivision	False	Credit	Debit	MS	Other	Nothing+NonControllingInterests	160	00a0	Equity	CloseByDivision	False	Credit	Debit	MS	Other	Nothing+CapitalSurplus	161	00a1	Equity	CloseByDivision	False	Credit	Debit	MS	Other	Nothing+EarnedSurplus	162	00a2	Equity	CloseByDivision	False	Credit	Debit	MS	Other	Nothing+ServiceRevenue	163	00a3	Revenue	CloseByDivision	False	Credit	Debit	IN	Other	Keep+OperatingRevenue	164	00a4	Revenue	CloseByDivision	False	Credit	Debit	IN	Other	Keep+GainOnSalesOfSecurities	165	00a5	Revenue	CloseByDivision	False	Credit	Debit	IN	Other	Keep+GainOnValuationOfSecurities	166	00a6	Revenue	CloseByDivision	False	Credit	Debit	IN	Other	Keep+DividendsReceived	167	00a7	Revenue	CloseByDivision	False	Credit	Debit	IN	Other	Keep+InterestOnSecurities	168	00a8	Revenue	CloseByDivision	False	Credit	Debit	IN	Other	Keep+GainOnSalesOfInvestmentSecurities	169	00a9	Revenue	CloseByDivision	False	Credit	Debit	IN	Other	Keep+InsuranceGain	170	00aa	Revenue	CloseByDivision	False	Credit	Debit	IN	Other	Keep+GainOnBargainPurchase	171	00ab	Revenue	CloseByDivision	False	Credit	Debit	IN	Other	Keep+ReversalOfAllowanceForRepairs	172	00ac	Revenue	CloseByDivision	False	Credit	Debit	IN	Other	Keep+ReversalOfAllowanceForProductWarranties	173	00ad	Revenue	CloseByDivision	False	Credit	Debit	IN	Other	Keep+GainOnDonationOfFixedAssets	174	00ae	Revenue	CloseByDivision	False	Credit	Debit	IN	Other	Keep+GainOnNationalSubsidies	175	00af	Revenue	CloseByDivision	False	Credit	Debit	IN	Other	Keep+GainOnConstructionGrants	176	00b0	Revenue	CloseByDivision	False	Credit	Debit	IN	Other	Keep+LandRentReceived	177	00b1	Revenue	CloseByDivision	False	Credit	Debit	IN	Other	Keep+SalesRebates	178	00b2	Revenue	CloseByDivision	True	Debit	Credit	OUT	Other	Flip+CostOfServices	179	00b3	Cost	CloseByDivision	False	Debit	Credit	OUT	Other	Flip+OperatingExpenses	180	00b4	Cost	CloseByDivision	False	Debit	Credit	OUT	Other	Flip+InventoryShrinkageLoss	181	00b5	Cost	CloseByDivision	False	Debit	Credit	OUT	Other	Flip+LossOnValuationOfMerchandise	182	00b6	Cost	CloseByDivision	False	Debit	Credit	OUT	Other	Flip+Bonuses	183	00b7	Cost	CloseByDivision	False	Debit	Credit	OUT	Other	Flip+RetirementBenefitExpenses	184	00b8	Cost	CloseByDivision	False	Debit	Credit	OUT	Other	Flip+ProvisionForRepairs	185	00b9	Cost	CloseByDivision	False	Debit	Credit	OUT	Other	Flip+ProvisionForBonuses	186	00ba	Cost	CloseByDivision	False	Debit	Credit	OUT	Other	Flip+ProvisionForProductWarranties	187	00bb	Cost	CloseByDivision	False	Debit	Credit	OUT	Other	Flip+ResearchAndDevelopmentExpenses	188	00bc	Cost	CloseByDivision	False	Debit	Credit	OUT	Other	Flip+AmortizationOfGoodwill	189	00bd	Cost	CloseByDivision	False	Debit	Credit	OUT	Other	Flip+AmortizationOfSoftware	190	00be	Cost	CloseByDivision	False	Debit	Credit	OUT	Other	Flip+AmortizationOfPatents	191	00bf	Cost	CloseByDivision	False	Debit	Credit	OUT	Other	Flip+LeaseExpenses	192	00c0	Cost	CloseByDivision	False	Debit	Credit	OUT	Other	Flip+IncorporationExpenses	193	00c1	Cost	CloseByDivision	False	Debit	Credit	OUT	Other	Flip+StockIssuanceCosts	194	00c2	Cost	CloseByDivision	False	Debit	Credit	OUT	Other	Flip+BusinessCommencementExpenses	195	00c3	Cost	CloseByDivision	False	Debit	Credit	OUT	Other	Flip+DevelopmentExpenses	196	00c4	Cost	CloseByDivision	False	Debit	Credit	OUT	Other	Flip+LossOnSalesOfElectronicallyRecordedReceivables	197	00c5	Cost	CloseByDivision	False	Debit	Credit	OUT	Other	Flip+LossOnSalesOfReceivables	198	00c6	Cost	CloseByDivision	False	Debit	Credit	OUT	Other	Flip+LossOnSalesOfSecurities	199	00c7	Cost	CloseByDivision	False	Debit	Credit	OUT	Other	Flip+LossOnValuationOfSecurities	200	00c8	Cost	CloseByDivision	False	Debit	Credit	OUT	Other	Flip+LossOnSalesOfInvestmentSecurities	201	00c9	Cost	CloseByDivision	False	Debit	Credit	OUT	Other	Flip+LossOnFire	202	00ca	Cost	CloseByDivision	False	Debit	Credit	OUT	Other	Flip+LossOnRetirementOfFixedAssets	203	00cb	Cost	CloseByDivision	False	Debit	Credit	OUT	Other	Flip+LossOnReductionOfFixedAssets	204	00cc	Cost	CloseByDivision	False	Debit	Credit	OUT	Other	Flip+AdditionalIncomeTaxesForPriorPeriods	205	00cd	Cost	CloseByDivision	False	Debit	Credit	OUT	Other	Flip+RefundOfIncomeTaxes	206	00ce	Cost	CloseByDivision	True	Credit	Debit	IN	Other	Keep+PurchaseRebates	207	00cf	Cost	CloseByDivision	True	Credit	Debit	IN	Other	Keep+WelfareExpenses	208	00d0	Cost	CloseByDivision	False	Debit	Credit	OUT	Other	Flip+MaintenanceExpenses	209	00d1	Cost	CloseByDivision	False	Debit	Credit	OUT	Other	Flip+StatutoryWelfareExpenses	210	00d2	Cost	CloseByDivision	False	Debit	Credit	OUT	Other	Flip+LandRentPaid	211	00d3	Cost	CloseByDivision	False	Debit	Credit	OUT	Other	Flip+InsuranceExpense	212	00d4	Cost	CloseByDivision	False	Debit	Credit	OUT	Other	Flip+RepairsExpense	213	00d5	Cost	CloseByDivision	False	Debit	Credit	OUT	Other	Flip+StorageExpenses	214	00d6	Cost	CloseByDivision	False	Debit	Credit	OUT	Other	Flip+MembershipFees	215	00d7	Cost	CloseByDivision	False	Debit	Credit	OUT	Other	Flip+IncomeSummary	216	00d8	Assets	NoClose	False	Debit	Credit	PS	Other	Nothing+SuspenseAccount	217	00d9	Assets	CloseByDivision	False	Debit	Credit	PS	Current	Nothing+ForeignExchangeGains	218	00da	Revenue	CloseByDivision	False	Credit	Debit	IN	Other	Keep+ForeignExchangeLosses	219	00db	Cost	CloseByDivision	False	Debit	Credit	OUT	Other	Flip+ContraAccountForGuaranteeObligations	220	00dc	Assets	CloseByDivision	False	Debit	Credit	PS	Other	Nothing+GuaranteeObligations	221	00dd	Liability	CloseByDivision	False	Credit	Debit	MS	Other	Nothing+IncomeTaxesAdjustment	222	00de	Cost	CloseByDivision	False	Debit	Credit	OUT	Other	Flip+BranchCurrentAccount	223	00df	Assets	CloseByDivision	False	Debit	Credit	PS	Other	Nothing+HeadOfficeCurrentAccount	224	00e0	Liability	CloseByDivision	False	Credit	Debit	MS	Other	Nothing+NetIncomeAttributableToNCI	225	00e1	Cost	NoClose	False	Debit	Credit	OUT	Other	Nothing+NetLossAttributableToNCI	226	00e2	Revenue	NoClose	False	Credit	Debit	IN	Other	Nothing+TradingSecurities	227	00e3	Assets	CloseByDivision	False	Debit	Credit	PS	Current	Nothing+HeldToMaturityBonds	228	00e4	Assets	CloseByDivision	False	Debit	Credit	PS	Fixed	Nothing+SubsidiaryStocks	229	00e5	Assets	CloseByDivision	False	Debit	Credit	PS	Fixed	Nothing+AffiliateStocks	230	00e6	Assets	CloseByDivision	False	Debit	Credit	PS	Fixed	Nothing+AvailableForSaleSecurities	231	00e7	Assets	CloseByDivision	False	Debit	Credit	PS	Fixed	Nothing
+ test/fixtures/pre-land1/account-info.tsv view
@@ -0,0 +1,117 @@+# pre-land1 allAccountInfos (title, aiDivision, aiHomeSide, aiNameEn, aiNameJa, aiDesc); commit 2d9164642f2862725c653e496976770f6e2c7d6f+Cash	Assets	Debit	Cash	現金	Asset: Cash (現金)+Deposits	Assets	Debit	Savings deposits	普通預金	Asset: Savings deposits (普通預金)+CurrentDeposits	Assets	Debit	Current deposits	当座預金	Asset: Current deposits (当座預金)+Securities	Assets	Debit	Securities	有価証券	Asset: Securities (有価証券)+InvestmentSecurities	Assets	Debit	Investment securities	投資有価証券	Asset: Investment securities (投資有価証券)+InvestmentInAssociate	Assets	Debit	Investment in associate	関係会社株式	Asset: Investment in associate (関係会社株式). Carrying amount under the equity method (持分法適用投資勘定).+LongTermNationalBonds	Assets	Debit	Long-term national bonds	長期国債	Asset: Long-term national bonds (長期国債)+ShortTermNationalBonds	Assets	Debit	Short-term national bonds	短期国債	Asset: Short-term national bonds (短期国債)+Products	Assets	Debit	Products	商品	Asset: Products (商品)。分記法用。3 分法 (仕入\/売上\/繰越商品) では 'MerchandiseInventory' を使う+Machinery	Assets	Debit	Machinery and equipment	機械装置	Asset: Machinery and equipment (機械装置)+Building	Assets	Debit	Real estate	建物	Asset: Real estate (建物)+Vehicle	Assets	Debit	Vehicles	車両運搬具	Asset: Vehicles (車両運搬具)+StockInvestment	Assets	Debit	Stock investment	株式投資	Asset: Stock investment (株式投資)+EquipmentInvestment	Assets	Debit	Equipment investment	設備投資	Asset: Equipment investment (設備投資)+LongTermLoansReceivable	Assets	Debit	Long-term loans receivable	長期貸付金	Asset: Long-term loans receivable (長期貸付金)+AccountsReceivable	Assets	Debit	Accounts receivable	売掛金	Asset: Accounts receivable (売掛金)+ShortTermLoansReceivable	Assets	Debit	Short-term loans receivable	短期貸付金	Asset: Short-term loans receivable (短期貸付金)+ReserveDepositReceivable	Assets	Debit	Reserve deposits, asset side	準備預金, 資産側 — 市中銀行が中央銀行に置く準備預金。SNA\/マクロ系	Asset: Reserve deposits, asset side (準備預金, 資産側 — 市中銀行が中央銀行に置く準備預金。SNA\/マクロ系)+Gold	Assets	Debit	Gold	金	Asset: Gold (金)+GovernmentService	Assets	Debit	Government service	政府サービス。SNA\/マクロ系	Asset: Government service (政府サービス。SNA\/マクロ系)+CapitalStock	Equity	Credit	Capital stock	資本金	Equity: Capital stock (資本金)+RetainedEarnings	Equity	Credit	Retained earnings	繰越利益剰余金	Equity: Retained earnings (繰越利益剰余金)+LongTermLoansPayable	Liability	Credit	Long-term loans payable	長期借入金	Liability: Long-term loans payable (長期借入金)+ShortTermLoansPayable	Liability	Credit	Short-term loans payable	短期借入金	Liability: Short-term loans payable (短期借入金)+LoansPayable	Liability	Credit	Loans payable	借入金	Liability: Loans payable (借入金)+ReserveForDepreciation	Liability	Credit	Reserve for depreciation	減価償却引当金 — SNA\/マクロ系の旧称。簿記の間接法には 'AccumulatedDepreciation' (減価償却累計額	Liability: Reserve for depreciation (減価償却引当金 — SNA\/マクロ系の旧称。簿記の間接法には 'AccumulatedDepreciation' (減価償却累計額) を使う)+DepositPayable	Liability	Credit	Deposits accepted	受入預金 — 銀行側の負債としての預金。SNA\/マクロ系。従業員等からの預り金は 'DepositsReceived'	Liability: Deposits accepted (受入預金 — 銀行側の負債としての預金。SNA\/マクロ系。従業員等からの預り金は 'DepositsReceived')+LongTermNationalBondsPayable	Liability	Credit	Long-term national bonds payable	長期国債, 発行側	Liability: Long-term national bonds payable (長期国債, 発行側)+ShortTermNationalBondsPayable	Liability	Credit	Short-term national bonds payable	短期国債, 発行側	Liability: Short-term national bonds payable (短期国債, 発行側)+ReserveDepositPayable	Liability	Credit	Reserve deposits, liability side	準備預金, 負債側 — 中央銀行が受け入れる準備預金。SNA\/マクロ系	Liability: Reserve deposits, liability side (準備預金, 負債側 — 中央銀行が受け入れる準備預金。SNA\/マクロ系)。※簿記の買掛金は 'AccountsPayable' を使うこと (旧 examples が本科目を買掛金の代用にしていた経緯あり)+CentralBankNotePayable	Liability	Credit	Central bank notes	発行銀行券。SNA\/マクロ系	Liability: Central bank notes (発行銀行券。SNA\/マクロ系)+Depreciation	Cost	Debit	Depreciation	減価償却費	Expense: Depreciation (減価償却費)+AmortizationExpense	Cost	Debit	Amortization expense for intangibles	無形固定資産償却費 — 特許権・商標権・ソフトウェア等の無形資産の償却費。有形の 'Depreciation' (減価償却費	Expense: Amortization expense for intangibles (無形固定資産償却費 — 特許権・商標権・ソフトウェア等の無形資産の償却費。有形の 'Depreciation' (減価償却費) と区別される)+SalesCost	Cost	Debit	Cost of sales	売上原価	Expense: Cost of sales (売上原価)+BusinessTrip	Cost	Debit	Travel and transportation	旅費交通費	Expense: Travel and transportation (旅費交通費)+Commutation	Cost	Debit	Communication	通信費 — 旧称。新規コードでは 'CommunicationExpenses' を使う	Expense: Communication (通信費 — 旧称。新規コードでは 'CommunicationExpenses' を使う)+UtilitiesExpense	Cost	Debit	Utilities	水道光熱費	Expense: Utilities (水道光熱費)+RentExpense	Cost	Debit	Rent	支払家賃	Expense: Rent (支払家賃)+AdvertisingExpense	Cost	Debit	Advertising	広告宣伝費	Expense: Advertising (広告宣伝費)+DeliveryExpenses	Cost	Debit	Delivery	発送費	Expense: Delivery (発送費)+SuppliesExpenses	Cost	Debit	Supplies	消耗品費	Expense: Supplies (消耗品費)+MiscellaneousExpenses	Cost	Debit	Miscellaneous	雑費	Expense: Miscellaneous (雑費)+WageExpenditure	Cost	Debit	Wages	給料	Expense: Wages (給料)+InterestExpense	Cost	Debit	Interest expense	支払利息	Expense: Interest expense (支払利息)+TaxesExpense	Cost	Debit	Taxes	租税公課	Expense: Taxes (租税公課)+ConsumptionExpenditure	Cost	Debit	Consumption expenditure	消費支出。SNA\/マクロ系	Expense: Consumption expenditure (消費支出。SNA\/マクロ系)+SubsidyExpense	Cost	Debit	Subsidy expenditure	補助金支出。SNA\/マクロ系	Expense: Subsidy expenditure (補助金支出。SNA\/マクロ系)+CentralBankPaymentExpense	Cost	Debit	Central bank payment to treasury	国庫納付金支出。SNA\/マクロ系	Expense: Central bank payment to treasury (国庫納付金支出。SNA\/マクロ系)+Purchases	Cost	Debit	Purchases	仕入	Expense: Purchases (仕入)+NetIncome	Cost	Debit	Net income	当期純利益 — 決算振替用。借方側に立つため Expense 区分	Expense: Net income (当期純利益 — 決算振替用。借方側に立つため Expense 区分)+ValueAdded	Revenue	Credit	Value added	付加価値。SNA\/マクロ系	Revenue: Value added (付加価値。SNA\/マクロ系)+SubsidyIncome	Revenue	Credit	Subsidy income	補助金収入。SNA\/マクロ系	Revenue: Subsidy income (補助金収入。SNA\/マクロ系)+NationalBondInterestEarned	Revenue	Credit	National bond interest earned	国債利息収入	Revenue: National bond interest earned (国債利息収入)+DepositInterestEarned	Revenue	Credit	Deposit interest earned	預金利息収入	Revenue: Deposit interest earned (預金利息収入)+GrossProfit	Revenue	Credit	Gross profit	売上総利益 — 決算振替用	Revenue: Gross profit (売上総利益 — 決算振替用)+OrdinaryProfit	Revenue	Credit	Ordinary profit	経常利益 — 決算振替用	Revenue: Ordinary profit (経常利益 — 決算振替用)+InterestEarned	Revenue	Credit	Interest earned	受取利息	Revenue: Interest earned (受取利息)+ReceiptFee	Revenue	Credit	Receipt fee	受取手数料。支払側は 'PaymentFees'	Revenue: Receipt fee (受取手数料。支払側は 'PaymentFees')+RentalIncome	Revenue	Credit	Rental income	受取家賃	Revenue: Rental income (受取家賃)+WageEarned	Revenue	Credit	Wage income	賃金収入。SNA\/マクロ系	Revenue: Wage income (賃金収入。SNA\/マクロ系)+TaxesRevenue	Revenue	Credit	Tax revenue	租税収入。SNA\/マクロ系	Revenue: Tax revenue (租税収入。SNA\/マクロ系)+CentralBankPaymentIncome	Revenue	Credit	Central bank payment to treasury	国庫納付金収入。SNA\/マクロ系	Revenue: Central bank payment to treasury (国庫納付金収入。SNA\/マクロ系)+Sales	Revenue	Credit	Sales	売上	Revenue: Sales (売上)+EquityInEarningsOfInvestee	Revenue	Credit	Equity in earnings of investee	持分法による投資利益	Revenue: Equity in earnings of investee (持分法による投資利益). Recognised under the equity method.+NetLoss	Revenue	Credit	Net loss	当期純損失 — 決算振替用。貸方側に立つため Revenue 区分	Revenue: Net loss (当期純損失 — 決算振替用。貸方側に立つため Revenue 区分)+PettyCash	Assets	Debit	Petty cash	小口現金	Asset: Petty cash (小口現金)+NotesReceivable	Assets	Debit	Notes receivable	受取手形	Asset: Notes receivable (受取手形)+ElectronicallyRecordedReceivable	Assets	Debit	Electronically recorded monetary claims	電子記録債権	Asset: Electronically recorded monetary claims (電子記録債権)+CreditCardReceivable	Assets	Debit	Credit card receivable	クレジット売掛金	Asset: Credit card receivable (クレジット売掛金)+NotesLoansReceivable	Assets	Debit	Loans receivable on notes	手形貸付金	Asset: Loans receivable on notes (手形貸付金)+MerchandiseInventory	Assets	Debit	Merchandise inventory	繰越商品	Asset: Merchandise inventory (繰越商品). Use under the periodic/3-account method (3 分法: Purchases\/Sales\/MerchandiseInventory). For the perpetual\/specific-identification method (分記法) use 'Products' instead.+AdvancesPaid	Assets	Debit	Advances paid	前払金	Asset: Advances paid (前払金)+PrepaidExpenses	Assets	Debit	Prepaid expenses	前払費用	Asset: Prepaid expenses (前払費用), deferral accrual account (経過勘定)+AccruedRevenue	Assets	Debit	Accrued revenue	未収収益	Asset: Accrued revenue (未収収益), deferral accrual account (経過勘定)+OtherReceivables	Assets	Debit	Other receivables	未収入金	Asset: Other receivables (未収入金)+PaymentsOnBehalf	Assets	Debit	Payments made on behalf	立替金	Asset: Payments made on behalf (立替金)+SuspensePayments	Assets	Debit	Suspense payments	仮払金	Asset: Suspense payments (仮払金)+ConsumptionTaxPaid	Assets	Debit	Consumption tax paid	仮払消費税	Asset: Consumption tax paid (仮払消費税)+PrepaidCorporateIncomeTaxes	Assets	Debit	Prepaid corporate income taxes	仮払法人税等	Asset: Prepaid corporate income taxes (仮払法人税等)+Land	Assets	Debit	Land	土地	Asset: Land (土地)+Fixtures	Assets	Debit	Fixtures and equipment	備品	Asset: Fixtures and equipment (備品)+Patent	Assets	Debit	Patent	特許権	Asset: Patent (特許権)+Trademark	Assets	Debit	Trademark	商標権	Asset: Trademark (商標権)+Software	Assets	Debit	Software	ソフトウェア	Asset: Software (ソフトウェア)+CashOverShort	Assets	Debit	Cash over and short	現金過不足	Asset: Cash over and short (現金過不足), a temporary/suspense account cleared at closing to MiscellaneousIncome\/MiscellaneousLoss+AccountsPayable	Liability	Credit	Accounts payable	買掛金	Liability: Accounts payable (買掛金)+NotesPayable	Liability	Credit	Notes payable	支払手形	Liability: Notes payable (支払手形)+ElectronicallyRecordedObligations	Liability	Credit	Electronically recorded monetary obligations	電子記録債務	Liability: Electronically recorded monetary obligations (電子記録債務)+NotesLoansPayable	Liability	Credit	Loans payable on notes	手形借入金	Liability: Loans payable on notes (手形借入金)+BankOverdraft	Liability	Credit	Bank overdraft	当座借越	Liability: Bank overdraft (当座借越)+AdvancesReceived	Liability	Credit	Advances received	前受金	Liability: Advances received (前受金)+UnearnedRevenue	Liability	Credit	Unearned revenue	前受収益	Liability: Unearned revenue (前受収益), deferral accrual account (経過勘定)+AccruedExpenses	Liability	Credit	Accrued expenses	未払費用	Liability: Accrued expenses (未払費用), deferral accrual account (経過勘定)+OtherPayables	Liability	Credit	Other payables	未払金	Liability: Other payables (未払金)+DepositsReceived	Liability	Credit	Deposits received	預り金	Liability: Deposits received (預り金)+SuspenseReceipts	Liability	Credit	Suspense receipts	仮受金	Liability: Suspense receipts (仮受金)+ConsumptionTaxReceived	Liability	Credit	Consumption tax received	仮受消費税	Liability: Consumption tax received (仮受消費税)+AccruedConsumptionTax	Liability	Credit	Accrued (unpaid) consumption tax	未払消費税	Liability: Accrued (unpaid) consumption tax (未払消費税)+AccruedCorporateIncomeTaxes	Liability	Credit	Accrued (unpaid) corporate income taxes	未払法人税等	Liability: Accrued (unpaid) corporate income taxes (未払法人税等)+UnpaidDividends	Liability	Credit	Unpaid dividends	未払配当金	Liability: Unpaid dividends (未払配当金)+AllowanceForDoubtfulAccounts	Liability	Credit	Allowance for doubtful accounts	貸倒引当金	Liability: Allowance for doubtful accounts (貸倒引当金). Modeled as an independent credit-balance valuation account (評価勘定) classified under Liability: this keeps values non-negative and the Hat\/Not structure intact, deferring the B\/S contra-asset (deduction) presentation to the Write side, rather than adding a new AccountDivision (over-engineered at the 3-級 level).+AccumulatedDepreciation	Liability	Credit	Accumulated depreciation	減価償却累計額	Liability: Accumulated depreciation (減価償却累計額), valuation account (評価勘定) under the indirect method (間接法). Classified under Liability for the same reason as 'AllowanceForDoubtfulAccounts'. This is the canonical bookkeeping account for accumulated depreciation; the existing 'ReserveForDepreciation' is retained as the legacy SNA\/macro-accounting name.+LegalRetainedEarnings	Equity	Credit	Legal (appropriated) retained earnings reserve	利益準備金	Equity: Legal (appropriated) retained earnings reserve (利益準備金)+CumulativeTranslationAdjustment	Equity	Credit	Cumulative translation adjustment	為替換算調整勘定; 在外子会社等の外貨建財務諸表の換算差額を計上する OCI/資本の部の項目	Equity: Cumulative translation adjustment (為替換算調整勘定; 在外子会社等の外貨建財務諸表の換算差額を計上する OCI/資本の部の項目)+ProvisionForDoubtfulAccounts	Cost	Debit	Provision for doubtful accounts	貸倒引当金繰入	Cost: Provision for doubtful accounts (貸倒引当金繰入)+BadDebtLoss	Cost	Debit	Bad debt loss	貸倒損失	Cost: Bad debt loss (貸倒損失)+LossOnSalesOfFixedAssets	Cost	Debit	Loss on sales of fixed assets	固定資産売却損	Cost: Loss on sales of fixed assets (固定資産売却損)+LossOnSalesOfNotesReceivable	Cost	Debit	Loss on sales of notes receivable	手形売却損	Cost: Loss on sales of notes receivable (手形売却損)+PaymentFees	Cost	Debit	Payment fees / fees paid	支払手数料	Cost: Payment fees / fees paid (支払手数料), the debit counterpart of 'ReceiptFee'+MiscellaneousLoss	Cost	Debit	Miscellaneous loss	雑損	Cost: Miscellaneous loss (雑損)+CorporateIncomeTaxes	Cost	Debit	Corporate income taxes	法人税等	Cost: Corporate income taxes (法人税等)+CommunicationExpenses	Cost	Debit	Communication expenses	通信費	Cost: Communication expenses (通信費). Explicitly named counterpart of the legacy 'Commutation' (also "Communication"); 'Commutation' is retained for backward compatibility.+GainOnSalesOfFixedAssets	Revenue	Credit	Gain on sales of fixed assets	固定資産売却益	Revenue: Gain on sales of fixed assets (固定資産売却益)+RecoveryOfBadDebts	Revenue	Credit	Recovery of bad debts written off	償却債権取立益	Revenue: Recovery of bad debts written off (償却債権取立益)+MiscellaneousIncome	Revenue	Credit	Miscellaneous income	雑益	Revenue: Miscellaneous income (雑益)+ReversalOfAllowanceForDoubtfulAccounts	Revenue	Credit	Reversal of allowance for doubtful accounts	貸倒引当金戻入	Revenue: Reversal of allowance for doubtful accounts (貸倒引当金戻入). Credit counterpart used by the 差額補充法/洗替法 when the estimated allowance is smaller than the existing balance (the excess of 'AllowanceForDoubtfulAccounts' is released).
+ test/fixtures/pre-land1/account-semantics.tsv view
@@ -0,0 +1,117 @@+# pre-land1 semantics (title, whatDiv, whatPIMO, whichSide Not, whichSide Hat, fixedCurrent); commit 2d9164642f2862725c653e496976770f6e2c7d6f+Cash	Assets	PS	Debit	Credit	Current+Deposits	Assets	PS	Debit	Credit	Current+CurrentDeposits	Assets	PS	Debit	Credit	Current+Securities	Assets	PS	Debit	Credit	Current+InvestmentSecurities	Assets	PS	Debit	Credit	Fixed+InvestmentInAssociate	Assets	PS	Debit	Credit	Fixed+LongTermNationalBonds	Assets	PS	Debit	Credit	Fixed+ShortTermNationalBonds	Assets	PS	Debit	Credit	Current+Products	Assets	PS	Debit	Credit	Current+Machinery	Assets	PS	Debit	Credit	Fixed+Building	Assets	PS	Debit	Credit	Fixed+Vehicle	Assets	PS	Debit	Credit	Fixed+StockInvestment	Assets	PS	Debit	Credit	Other+EquipmentInvestment	Assets	PS	Debit	Credit	Fixed+LongTermLoansReceivable	Assets	PS	Debit	Credit	Fixed+AccountsReceivable	Assets	PS	Debit	Credit	Current+ShortTermLoansReceivable	Assets	PS	Debit	Credit	Current+ReserveDepositReceivable	Assets	PS	Debit	Credit	Current+Gold	Assets	PS	Debit	Credit	Fixed+GovernmentService	Assets	PS	Debit	Credit	Current+CapitalStock	Equity	MS	Credit	Debit	Other+RetainedEarnings	Equity	MS	Credit	Debit	Other+LongTermLoansPayable	Liability	MS	Credit	Debit	Fixed+ShortTermLoansPayable	Liability	MS	Credit	Debit	Current+LoansPayable	Liability	MS	Credit	Debit	Current+ReserveForDepreciation	Liability	MS	Credit	Debit	Current+DepositPayable	Liability	MS	Credit	Debit	Current+LongTermNationalBondsPayable	Liability	MS	Credit	Debit	Fixed+ShortTermNationalBondsPayable	Liability	MS	Credit	Debit	Current+ReserveDepositPayable	Liability	MS	Credit	Debit	Current+CentralBankNotePayable	Liability	MS	Credit	Debit	Current+Depreciation	Cost	OUT	Debit	Credit	Other+AmortizationExpense	Cost	OUT	Debit	Credit	Other+SalesCost	Cost	OUT	Debit	Credit	Other+BusinessTrip	Cost	OUT	Debit	Credit	Other+Commutation	Cost	OUT	Debit	Credit	Other+UtilitiesExpense	Cost	OUT	Debit	Credit	Other+RentExpense	Cost	OUT	Debit	Credit	Other+AdvertisingExpense	Cost	OUT	Debit	Credit	Other+DeliveryExpenses	Cost	OUT	Debit	Credit	Other+SuppliesExpenses	Cost	OUT	Debit	Credit	Other+MiscellaneousExpenses	Cost	OUT	Debit	Credit	Other+WageExpenditure	Cost	OUT	Debit	Credit	Other+InterestExpense	Cost	OUT	Debit	Credit	Other+TaxesExpense	Cost	OUT	Debit	Credit	Other+ConsumptionExpenditure	Cost	OUT	Debit	Credit	Other+SubsidyExpense	Cost	OUT	Debit	Credit	Other+CentralBankPaymentExpense	Cost	OUT	Debit	Credit	Other+Purchases	Cost	OUT	Debit	Credit	Other+NetIncome	Cost	OUT	Debit	Credit	Other+ValueAdded	Revenue	IN	Credit	Debit	Other+SubsidyIncome	Revenue	IN	Credit	Debit	Other+NationalBondInterestEarned	Revenue	IN	Credit	Debit	Other+DepositInterestEarned	Revenue	IN	Credit	Debit	Other+GrossProfit	Revenue	IN	Credit	Debit	Other+OrdinaryProfit	Revenue	IN	Credit	Debit	Other+InterestEarned	Revenue	IN	Credit	Debit	Other+ReceiptFee	Revenue	IN	Credit	Debit	Other+RentalIncome	Revenue	IN	Credit	Debit	Other+WageEarned	Revenue	IN	Credit	Debit	Other+TaxesRevenue	Revenue	IN	Credit	Debit	Other+CentralBankPaymentIncome	Revenue	IN	Credit	Debit	Other+Sales	Revenue	IN	Credit	Debit	Other+EquityInEarningsOfInvestee	Revenue	IN	Credit	Debit	Other+NetLoss	Revenue	IN	Credit	Debit	Other+PettyCash	Assets	PS	Debit	Credit	Current+NotesReceivable	Assets	PS	Debit	Credit	Current+ElectronicallyRecordedReceivable	Assets	PS	Debit	Credit	Current+CreditCardReceivable	Assets	PS	Debit	Credit	Current+NotesLoansReceivable	Assets	PS	Debit	Credit	Current+MerchandiseInventory	Assets	PS	Debit	Credit	Current+AdvancesPaid	Assets	PS	Debit	Credit	Current+PrepaidExpenses	Assets	PS	Debit	Credit	Current+AccruedRevenue	Assets	PS	Debit	Credit	Current+OtherReceivables	Assets	PS	Debit	Credit	Current+PaymentsOnBehalf	Assets	PS	Debit	Credit	Current+SuspensePayments	Assets	PS	Debit	Credit	Current+ConsumptionTaxPaid	Assets	PS	Debit	Credit	Current+PrepaidCorporateIncomeTaxes	Assets	PS	Debit	Credit	Current+Land	Assets	PS	Debit	Credit	Fixed+Fixtures	Assets	PS	Debit	Credit	Fixed+Patent	Assets	PS	Debit	Credit	Fixed+Trademark	Assets	PS	Debit	Credit	Fixed+Software	Assets	PS	Debit	Credit	Fixed+CashOverShort	Assets	PS	Debit	Credit	Other+AccountsPayable	Liability	MS	Credit	Debit	Current+NotesPayable	Liability	MS	Credit	Debit	Current+ElectronicallyRecordedObligations	Liability	MS	Credit	Debit	Current+NotesLoansPayable	Liability	MS	Credit	Debit	Current+BankOverdraft	Liability	MS	Credit	Debit	Current+AdvancesReceived	Liability	MS	Credit	Debit	Current+UnearnedRevenue	Liability	MS	Credit	Debit	Current+AccruedExpenses	Liability	MS	Credit	Debit	Current+OtherPayables	Liability	MS	Credit	Debit	Current+DepositsReceived	Liability	MS	Credit	Debit	Current+SuspenseReceipts	Liability	MS	Credit	Debit	Current+ConsumptionTaxReceived	Liability	MS	Credit	Debit	Current+AccruedConsumptionTax	Liability	MS	Credit	Debit	Current+AccruedCorporateIncomeTaxes	Liability	MS	Credit	Debit	Current+UnpaidDividends	Liability	MS	Credit	Debit	Current+AllowanceForDoubtfulAccounts	Liability	MS	Credit	Debit	Current+AccumulatedDepreciation	Liability	MS	Credit	Debit	Fixed+LegalRetainedEarnings	Equity	MS	Credit	Debit	Other+CumulativeTranslationAdjustment	Equity	MS	Credit	Debit	Other+ProvisionForDoubtfulAccounts	Cost	OUT	Debit	Credit	Other+BadDebtLoss	Cost	OUT	Debit	Credit	Other+LossOnSalesOfFixedAssets	Cost	OUT	Debit	Credit	Other+LossOnSalesOfNotesReceivable	Cost	OUT	Debit	Credit	Other+PaymentFees	Cost	OUT	Debit	Credit	Other+MiscellaneousLoss	Cost	OUT	Debit	Credit	Other+CorporateIncomeTaxes	Cost	OUT	Debit	Credit	Other+CommunicationExpenses	Cost	OUT	Debit	Credit	Other+GainOnSalesOfFixedAssets	Revenue	IN	Credit	Debit	Other+RecoveryOfBadDebts	Revenue	IN	Credit	Debit	Other+MiscellaneousIncome	Revenue	IN	Credit	Debit	Other+ReversalOfAllowanceForDoubtfulAccounts	Revenue	IN	Credit	Debit	Other
+ test/fixtures/pre-land1/alias-resolution.tsv view
@@ -0,0 +1,704 @@+# pre-land1 parseAccountTitle over corpus (query, show(Either ConvError AccountTitles)); commit 2d9164642f2862725c653e496976770f6e2c7d6f+	Left (UnknownAccount "")+  AccountsPayable  	Right AccountsPayable+  AccountsReceivable  	Right AccountsReceivable+  AccruedConsumptionTax  	Right AccruedConsumptionTax+  AccruedCorporateIncomeTaxes  	Right AccruedCorporateIncomeTaxes+  AccruedExpenses  	Right AccruedExpenses+  AccruedRevenue  	Right AccruedRevenue+  AccumulatedDepreciation  	Right AccumulatedDepreciation+  AdvancesPaid  	Right AdvancesPaid+  AdvancesReceived  	Right AdvancesReceived+  AdvertisingExpense  	Right AdvertisingExpense+  AllowanceForDoubtfulAccounts  	Right AllowanceForDoubtfulAccounts+  AmortizationExpense  	Right AmortizationExpense+  BadDebtLoss  	Right BadDebtLoss+  BankOverdraft  	Right BankOverdraft+  Building  	Right Building+  BusinessTrip  	Right BusinessTrip+  CapitalStock  	Right CapitalStock+  Cash  	Right Cash+  CashOverShort  	Right CashOverShort+  CentralBankNotePayable  	Right CentralBankNotePayable+  CentralBankPaymentExpense  	Right CentralBankPaymentExpense+  CentralBankPaymentIncome  	Right CentralBankPaymentIncome+  CommunicationExpenses  	Right CommunicationExpenses+  Commutation  	Right Commutation+  ConsumptionExpenditure  	Right ConsumptionExpenditure+  ConsumptionTaxPaid  	Right ConsumptionTaxPaid+  ConsumptionTaxReceived  	Right ConsumptionTaxReceived+  CorporateIncomeTaxes  	Right CorporateIncomeTaxes+  CreditCardReceivable  	Right CreditCardReceivable+  CumulativeTranslationAdjustment  	Right CumulativeTranslationAdjustment+  CurrentDeposits  	Right CurrentDeposits+  DeliveryExpenses  	Right DeliveryExpenses+  DepositInterestEarned  	Right DepositInterestEarned+  DepositPayable  	Right DepositPayable+  Deposits  	Right Deposits+  DepositsReceived  	Right DepositsReceived+  Depreciation  	Right Depreciation+  ElectronicallyRecordedObligations  	Right ElectronicallyRecordedObligations+  ElectronicallyRecordedReceivable  	Right ElectronicallyRecordedReceivable+  EquipmentInvestment  	Right EquipmentInvestment+  EquityInEarningsOfInvestee  	Right EquityInEarningsOfInvestee+  Fixtures  	Right Fixtures+  GainOnSalesOfFixedAssets  	Right GainOnSalesOfFixedAssets+  Gold  	Right Gold+  GovernmentService  	Right GovernmentService+  GrossProfit  	Right GrossProfit+  InterestEarned  	Right InterestEarned+  InterestExpense  	Right InterestExpense+  InvestmentInAssociate  	Right InvestmentInAssociate+  InvestmentSecurities  	Right InvestmentSecurities+  Land  	Right Land+  LegalRetainedEarnings  	Right LegalRetainedEarnings+  LoansPayable  	Right LoansPayable+  LongTermLoansPayable  	Right LongTermLoansPayable+  LongTermLoansReceivable  	Right LongTermLoansReceivable+  LongTermNationalBonds  	Right LongTermNationalBonds+  LongTermNationalBondsPayable  	Right LongTermNationalBondsPayable+  LossOnSalesOfFixedAssets  	Right LossOnSalesOfFixedAssets+  LossOnSalesOfNotesReceivable  	Right LossOnSalesOfNotesReceivable+  Machinery  	Right Machinery+  MerchandiseInventory  	Right MerchandiseInventory+  MiscellaneousExpenses  	Right MiscellaneousExpenses+  MiscellaneousIncome  	Right MiscellaneousIncome+  MiscellaneousLoss  	Right MiscellaneousLoss+  NationalBondInterestEarned  	Right NationalBondInterestEarned+  NetIncome  	Right NetIncome+  NetLoss  	Right NetLoss+  NotesLoansPayable  	Right NotesLoansPayable+  NotesLoansReceivable  	Right NotesLoansReceivable+  NotesPayable  	Right NotesPayable+  NotesReceivable  	Right NotesReceivable+  OrdinaryProfit  	Right OrdinaryProfit+  OtherPayables  	Right OtherPayables+  OtherReceivables  	Right OtherReceivables+  Patent  	Right Patent+  PaymentFees  	Right PaymentFees+  PaymentsOnBehalf  	Right PaymentsOnBehalf+  PettyCash  	Right PettyCash+  PrepaidCorporateIncomeTaxes  	Right PrepaidCorporateIncomeTaxes+  PrepaidExpenses  	Right PrepaidExpenses+  Products  	Right Products+  ProvisionForDoubtfulAccounts  	Right ProvisionForDoubtfulAccounts+  Purchases  	Right Purchases+  ReceiptFee  	Right ReceiptFee+  RecoveryOfBadDebts  	Right RecoveryOfBadDebts+  RentExpense  	Right RentExpense+  RentalIncome  	Right RentalIncome+  ReserveDepositPayable  	Right ReserveDepositPayable+  ReserveDepositReceivable  	Right ReserveDepositReceivable+  ReserveForDepreciation  	Right ReserveForDepreciation+  RetainedEarnings  	Right RetainedEarnings+  ReversalOfAllowanceForDoubtfulAccounts  	Right ReversalOfAllowanceForDoubtfulAccounts+  Sales  	Right Sales+  SalesCost  	Right SalesCost+  Securities  	Right Securities+  ShortTermLoansPayable  	Right ShortTermLoansPayable+  ShortTermLoansReceivable  	Right ShortTermLoansReceivable+  ShortTermNationalBonds  	Right ShortTermNationalBonds+  ShortTermNationalBondsPayable  	Right ShortTermNationalBondsPayable+  Software  	Right Software+  StockInvestment  	Right StockInvestment+  SubsidyExpense  	Right SubsidyExpense+  SubsidyIncome  	Right SubsidyIncome+  SuppliesExpenses  	Right SuppliesExpenses+  SuspensePayments  	Right SuspensePayments+  SuspenseReceipts  	Right SuspenseReceipts+  TaxesExpense  	Right TaxesExpense+  TaxesRevenue  	Right TaxesRevenue+  Trademark  	Right Trademark+  UnearnedRevenue  	Right UnearnedRevenue+  UnpaidDividends  	Right UnpaidDividends+  UtilitiesExpense  	Right UtilitiesExpense+  ValueAdded  	Right ValueAdded+  Vehicle  	Right Vehicle+  WageEarned  	Right WageEarned+  WageExpenditure  	Right WageExpenditure+  a/p  	Right AccountsPayable+  a/r  	Right AccountsReceivable+  accounts payable  	Right AccountsPayable+  accounts receivable  	Right AccountsReceivable+  cogs  	Right SalesCost+  cost of sales  	Right SalesCost+  クレジット売掛金  	Right CreditCardReceivable+  ソフトウェア  	Right Software+  仕入  	Right Purchases+  付加価値  	Right ValueAdded+  仮受消費税  	Right ConsumptionTaxReceived+  仮受金  	Right SuspenseReceipts+  仮払法人税等  	Right PrepaidCorporateIncomeTaxes+  仮払消費税  	Right ConsumptionTaxPaid+  仮払金  	Right SuspensePayments+  借入金  	Right LoansPayable+  備品  	Right Fixtures+  償却債権取立益  	Right RecoveryOfBadDebts+  利益準備金  	Right LegalRetainedEarnings+  前受収益  	Right UnearnedRevenue+  前受金  	Right AdvancesReceived+  前払費用  	Right PrepaidExpenses+  前払金  	Right AdvancesPaid+  受入預金  	Right DepositPayable+  受取利息  	Right InterestEarned+  受取家賃  	Right RentalIncome+  受取手形  	Right NotesReceivable+  受取手数料  	Right ReceiptFee+  商品  	Right Products+  商標権  	Right Trademark+  固定資産売却損  	Right LossOnSalesOfFixedAssets+  固定資産売却益  	Right GainOnSalesOfFixedAssets+  国債利息収入  	Right NationalBondInterestEarned+  国庫納付金収入  	Right CentralBankPaymentIncome+  国庫納付金支出  	Right CentralBankPaymentExpense+  土地  	Right Land+  売上  	Right Sales+  売上原価  	Right SalesCost+  売上総利益  	Right GrossProfit+  売掛金  	Right AccountsReceivable+  小口現金  	Right PettyCash+  広告宣伝費  	Right AdvertisingExpense+  建物  	Right Building+  当座借越  	Right BankOverdraft+  当座預金  	Right CurrentDeposits+  当期純利益  	Right NetIncome+  当期純損失  	Right NetLoss+  手形借入金  	Right NotesLoansPayable+  手形売却損  	Right LossOnSalesOfNotesReceivable+  手形貸付金  	Right NotesLoansReceivable+  投資有価証券  	Right InvestmentSecurities+  支払利息  	Right InterestExpense+  支払家賃  	Right RentExpense+  支払手形  	Right NotesPayable+  支払手数料  	Right PaymentFees+  政府サービス  	Right GovernmentService+  旅費交通費  	Right BusinessTrip+  普通預金  	Right Deposits+  有価証券  	Right Securities+  未収入金  	Right OtherReceivables+  未収収益  	Right AccruedRevenue+  未払法人税等  	Right AccruedCorporateIncomeTaxes+  未払消費税  	Right AccruedConsumptionTax+  未払費用  	Right AccruedExpenses+  未払配当金  	Right UnpaidDividends+  未払金  	Right OtherPayables+  株式投資  	Right StockInvestment+  機械装置  	Right Machinery+  水道光熱費  	Right UtilitiesExpense+  法人税等  	Right CorporateIncomeTaxes+  消耗品費  	Right SuppliesExpenses+  消費支出  	Right ConsumptionExpenditure+  減価償却引当金  	Right ReserveForDepreciation+  減価償却累計額  	Right AccumulatedDepreciation+  減価償却費  	Right Depreciation+  準備預金  	Left (AmbiguousAccount "  \28310\20633\38928\37329  " [ReserveDepositReceivable,ReserveDepositPayable])+  特許権  	Right Patent+  現金  	Right Cash+  現金過不足  	Right CashOverShort+  発行銀行券  	Right CentralBankNotePayable+  発送費  	Right DeliveryExpenses+  短期借入金  	Right ShortTermLoansPayable+  短期国債  	Left (AmbiguousAccount "  \30701\26399\22269\20661  " [ShortTermNationalBonds,ShortTermNationalBondsPayable])+  短期貸付金  	Right ShortTermLoansReceivable+  租税公課  	Right TaxesExpense+  租税収入  	Right TaxesRevenue+  立替金  	Right PaymentsOnBehalf+  経常利益  	Right OrdinaryProfit+  給料  	Right WageExpenditure+  繰越利益剰余金  	Right RetainedEarnings+  繰越商品  	Right MerchandiseInventory+  補助金収入  	Right SubsidyIncome+  補助金支出  	Right SubsidyExpense+  設備投資  	Right EquipmentInvestment+  買掛金  	Right AccountsPayable+  貸倒引当金  	Right AllowanceForDoubtfulAccounts+  貸倒引当金戻入  	Right ReversalOfAllowanceForDoubtfulAccounts+  貸倒引当金繰入  	Right ProvisionForDoubtfulAccounts+  貸倒損失  	Right BadDebtLoss+  賃金収入  	Right WageEarned+  資本金  	Right CapitalStock+  車両運搬具  	Right Vehicle+  通信費  	Left (AmbiguousAccount "  \36890\20449\36027  " [CommunicationExpenses,Commutation])+  金  	Right Gold+  長期借入金  	Right LongTermLoansPayable+  長期国債  	Left (AmbiguousAccount "  \38263\26399\22269\20661  " [LongTermNationalBonds,LongTermNationalBondsPayable])+  長期貸付金  	Right LongTermLoansReceivable+  雑損  	Right MiscellaneousLoss+  雑益  	Right MiscellaneousIncome+  雑費  	Right MiscellaneousExpenses+  電子記録債務  	Right ElectronicallyRecordedObligations+  電子記録債権  	Right ElectronicallyRecordedReceivable+  預り金  	Right DepositsReceived+  預金利息収入  	Right DepositInterestEarned+A/P	Right AccountsPayable+A/R	Right AccountsReceivable+ACCOUNTS PAYABLE	Right AccountsPayable+ACCOUNTS RECEIVABLE	Right AccountsReceivable+ACCOUNTSPAYABLE	Right AccountsPayable+ACCOUNTSRECEIVABLE	Right AccountsReceivable+ACCRUEDCONSUMPTIONTAX	Right AccruedConsumptionTax+ACCRUEDCORPORATEINCOMETAXES	Right AccruedCorporateIncomeTaxes+ACCRUEDEXPENSES	Right AccruedExpenses+ACCRUEDREVENUE	Right AccruedRevenue+ACCUMULATEDDEPRECIATION	Right AccumulatedDepreciation+ADVANCESPAID	Right AdvancesPaid+ADVANCESRECEIVED	Right AdvancesReceived+ADVERTISINGEXPENSE	Right AdvertisingExpense+ALLOWANCEFORDOUBTFULACCOUNTS	Right AllowanceForDoubtfulAccounts+AMORTIZATIONEXPENSE	Right AmortizationExpense+AccountTitle	Left (UnknownAccount "AccountTitle")+AccountsPayable	Right AccountsPayable+AccountsReceivable	Right AccountsReceivable+AccruedConsumptionTax	Right AccruedConsumptionTax+AccruedCorporateIncomeTaxes	Right AccruedCorporateIncomeTaxes+AccruedExpenses	Right AccruedExpenses+AccruedRevenue	Right AccruedRevenue+AccumulatedDepreciation	Right AccumulatedDepreciation+AdvancesPaid	Right AdvancesPaid+AdvancesReceived	Right AdvancesReceived+AdvertisingExpense	Right AdvertisingExpense+AllowanceForDoubtfulAccounts	Right AllowanceForDoubtfulAccounts+AmortizationExpense	Right AmortizationExpense+BADDEBTLOSS	Right BadDebtLoss+BANKOVERDRAFT	Right BankOverdraft+BUILDING	Right Building+BUSINESSTRIP	Right BusinessTrip+BadDebtLoss	Right BadDebtLoss+BankOverdraft	Right BankOverdraft+Building	Right Building+BusinessTrip	Right BusinessTrip+CAPITALSTOCK	Right CapitalStock+CASH	Right Cash+CASHOVERSHORT	Right CashOverShort+CENTRALBANKNOTEPAYABLE	Right CentralBankNotePayable+CENTRALBANKPAYMENTEXPENSE	Right CentralBankPaymentExpense+CENTRALBANKPAYMENTINCOME	Right CentralBankPaymentIncome+COGS	Right SalesCost+COMMUNICATIONEXPENSES	Right CommunicationExpenses+COMMUTATION	Right Commutation+CONSUMPTIONEXPENDITURE	Right ConsumptionExpenditure+CONSUMPTIONTAXPAID	Right ConsumptionTaxPaid+CONSUMPTIONTAXRECEIVED	Right ConsumptionTaxReceived+CORPORATEINCOMETAXES	Right CorporateIncomeTaxes+COST OF SALES	Right SalesCost+CREDITCARDRECEIVABLE	Right CreditCardReceivable+CUMULATIVETRANSLATIONADJUSTMENT	Right CumulativeTranslationAdjustment+CURRENTDEPOSITS	Right CurrentDeposits+CapitalStock	Right CapitalStock+Cash	Right Cash+CashOverShort	Right CashOverShort+CentralBankNotePayable	Right CentralBankNotePayable+CentralBankPaymentExpense	Right CentralBankPaymentExpense+CentralBankPaymentIncome	Right CentralBankPaymentIncome+CommunicationExpenses	Right CommunicationExpenses+Commutation	Right Commutation+ConsumptionExpenditure	Right ConsumptionExpenditure+ConsumptionTaxPaid	Right ConsumptionTaxPaid+ConsumptionTaxReceived	Right ConsumptionTaxReceived+CorporateIncomeTaxes	Right CorporateIncomeTaxes+CreditCardReceivable	Right CreditCardReceivable+CumulativeTranslationAdjustment	Right CumulativeTranslationAdjustment+CurrentDeposits	Right CurrentDeposits+DELIVERYEXPENSES	Right DeliveryExpenses+DEPOSITINTERESTEARNED	Right DepositInterestEarned+DEPOSITPAYABLE	Right DepositPayable+DEPOSITS	Right Deposits+DEPOSITSRECEIVED	Right DepositsReceived+DEPRECIATION	Right Depreciation+DeliveryExpenses	Right DeliveryExpenses+DepositInterestEarned	Right DepositInterestEarned+DepositPayable	Right DepositPayable+Deposits	Right Deposits+DepositsReceived	Right DepositsReceived+Depreciation	Right Depreciation+ELECTRONICALLYRECORDEDOBLIGATIONS	Right ElectronicallyRecordedObligations+ELECTRONICALLYRECORDEDRECEIVABLE	Right ElectronicallyRecordedReceivable+EQUIPMENTINVESTMENT	Right EquipmentInvestment+EQUITYINEARNINGSOFINVESTEE	Right EquityInEarningsOfInvestee+ElectronicallyRecordedObligations	Right ElectronicallyRecordedObligations+ElectronicallyRecordedReceivable	Right ElectronicallyRecordedReceivable+EquipmentInvestment	Right EquipmentInvestment+EquityInEarningsOfInvestee	Right EquityInEarningsOfInvestee+FIXTURES	Right Fixtures+Fixtures	Right Fixtures+GAINONSALESOFFIXEDASSETS	Right GainOnSalesOfFixedAssets+GOLD	Right Gold+GOVERNMENTSERVICE	Right GovernmentService+GROSSPROFIT	Right GrossProfit+GainOnSalesOfFixedAssets	Right GainOnSalesOfFixedAssets+Gold	Right Gold+Goodwill_X	Left (UnknownAccount "Goodwill_X")+GovernmentService	Right GovernmentService+GrossProfit	Right GrossProfit+INTERESTEARNED	Right InterestEarned+INTERESTEXPENSE	Right InterestExpense+INVESTMENTINASSOCIATE	Right InvestmentInAssociate+INVESTMENTSECURITIES	Right InvestmentSecurities+InterestEarned	Right InterestEarned+InterestExpense	Right InterestExpense+InvestmentInAssociate	Right InvestmentInAssociate+InvestmentSecurities	Right InvestmentSecurities+LAND	Right Land+LEGALRETAINEDEARNINGS	Right LegalRetainedEarnings+LOANSPAYABLE	Right LoansPayable+LONGTERMLOANSPAYABLE	Right LongTermLoansPayable+LONGTERMLOANSRECEIVABLE	Right LongTermLoansReceivable+LONGTERMNATIONALBONDS	Right LongTermNationalBonds+LONGTERMNATIONALBONDSPAYABLE	Right LongTermNationalBondsPayable+LOSSONSALESOFFIXEDASSETS	Right LossOnSalesOfFixedAssets+LOSSONSALESOFNOTESRECEIVABLE	Right LossOnSalesOfNotesReceivable+Land	Right Land+LegalRetainedEarnings	Right LegalRetainedEarnings+LoansPayable	Right LoansPayable+LongTermLoansPayable	Right LongTermLoansPayable+LongTermLoansReceivable	Right LongTermLoansReceivable+LongTermNationalBonds	Right LongTermNationalBonds+LongTermNationalBondsPayable	Right LongTermNationalBondsPayable+LossOnSalesOfFixedAssets	Right LossOnSalesOfFixedAssets+LossOnSalesOfNotesReceivable	Right LossOnSalesOfNotesReceivable+MACHINERY	Right Machinery+MERCHANDISEINVENTORY	Right MerchandiseInventory+MISCELLANEOUSEXPENSES	Right MiscellaneousExpenses+MISCELLANEOUSINCOME	Right MiscellaneousIncome+MISCELLANEOUSLOSS	Right MiscellaneousLoss+Machinery	Right Machinery+MerchandiseInventory	Right MerchandiseInventory+MiscellaneousExpenses	Right MiscellaneousExpenses+MiscellaneousIncome	Right MiscellaneousIncome+MiscellaneousLoss	Right MiscellaneousLoss+NATIONALBONDINTERESTEARNED	Right NationalBondInterestEarned+NETINCOME	Right NetIncome+NETLOSS	Right NetLoss+NOTESLOANSPAYABLE	Right NotesLoansPayable+NOTESLOANSRECEIVABLE	Right NotesLoansReceivable+NOTESPAYABLE	Right NotesPayable+NOTESRECEIVABLE	Right NotesReceivable+NationalBondInterestEarned	Right NationalBondInterestEarned+NetIncome	Right NetIncome+NetLoss	Right NetLoss+NotesLoansPayable	Right NotesLoansPayable+NotesLoansReceivable	Right NotesLoansReceivable+NotesPayable	Right NotesPayable+NotesReceivable	Right NotesReceivable+ORDINARYPROFIT	Right OrdinaryProfit+OTHERPAYABLES	Right OtherPayables+OTHERRECEIVABLES	Right OtherReceivables+OrdinaryProfit	Right OrdinaryProfit+OtherPayables	Right OtherPayables+OtherReceivables	Right OtherReceivables+PATENT	Right Patent+PAYMENTFEES	Right PaymentFees+PAYMENTSONBEHALF	Right PaymentsOnBehalf+PETTYCASH	Right PettyCash+PREPAIDCORPORATEINCOMETAXES	Right PrepaidCorporateIncomeTaxes+PREPAIDEXPENSES	Right PrepaidExpenses+PRODUCTS	Right Products+PROVISIONFORDOUBTFULACCOUNTS	Right ProvisionForDoubtfulAccounts+PURCHASES	Right Purchases+Patent	Right Patent+PaymentFees	Right PaymentFees+PaymentsOnBehalf	Right PaymentsOnBehalf+PettyCash	Right PettyCash+PrepaidCorporateIncomeTaxes	Right PrepaidCorporateIncomeTaxes+PrepaidExpenses	Right PrepaidExpenses+Products	Right Products+ProvisionForDoubtfulAccounts	Right ProvisionForDoubtfulAccounts+Purchases	Right Purchases+RECEIPTFEE	Right ReceiptFee+RECOVERYOFBADDEBTS	Right RecoveryOfBadDebts+RENTALINCOME	Right RentalIncome+RENTEXPENSE	Right RentExpense+RESERVEDEPOSITPAYABLE	Right ReserveDepositPayable+RESERVEDEPOSITRECEIVABLE	Right ReserveDepositReceivable+RESERVEFORDEPRECIATION	Right ReserveForDepreciation+RETAINEDEARNINGS	Right RetainedEarnings+REVERSALOFALLOWANCEFORDOUBTFULACCOUNTS	Right ReversalOfAllowanceForDoubtfulAccounts+ReceiptFee	Right ReceiptFee+RecoveryOfBadDebts	Right RecoveryOfBadDebts+RentExpense	Right RentExpense+RentalIncome	Right RentalIncome+ReserveDepositPayable	Right ReserveDepositPayable+ReserveDepositReceivable	Right ReserveDepositReceivable+ReserveForDepreciation	Right ReserveForDepreciation+RetainedEarnings	Right RetainedEarnings+ReversalOfAllowanceForDoubtfulAccounts	Right ReversalOfAllowanceForDoubtfulAccounts+SALES	Right Sales+SALESCOST	Right SalesCost+SECURITIES	Right Securities+SHORTTERMLOANSPAYABLE	Right ShortTermLoansPayable+SHORTTERMLOANSRECEIVABLE	Right ShortTermLoansReceivable+SHORTTERMNATIONALBONDS	Right ShortTermNationalBonds+SHORTTERMNATIONALBONDSPAYABLE	Right ShortTermNationalBondsPayable+SOFTWARE	Right Software+STOCKINVESTMENT	Right StockInvestment+SUBSIDYEXPENSE	Right SubsidyExpense+SUBSIDYINCOME	Right SubsidyIncome+SUPPLIESEXPENSES	Right SuppliesExpenses+SUSPENSEPAYMENTS	Right SuspensePayments+SUSPENSERECEIPTS	Right SuspenseReceipts+Sales	Right Sales+SalesCost	Right SalesCost+Securities	Right Securities+ShortTermLoansPayable	Right ShortTermLoansPayable+ShortTermLoansReceivable	Right ShortTermLoansReceivable+ShortTermNationalBonds	Right ShortTermNationalBonds+ShortTermNationalBondsPayable	Right ShortTermNationalBondsPayable+Software	Right Software+StockInvestment	Right StockInvestment+SubsidyExpense	Right SubsidyExpense+SubsidyIncome	Right SubsidyIncome+SuppliesExpenses	Right SuppliesExpenses+SuspensePayments	Right SuspensePayments+SuspenseReceipts	Right SuspenseReceipts+TAXESEXPENSE	Right TaxesExpense+TAXESREVENUE	Right TaxesRevenue+TRADEMARK	Right Trademark+TaxesExpense	Right TaxesExpense+TaxesRevenue	Right TaxesRevenue+Trademark	Right Trademark+UNEARNEDREVENUE	Right UnearnedRevenue+UNPAIDDIVIDENDS	Right UnpaidDividends+UTILITIESEXPENSE	Right UtilitiesExpense+UnearnedRevenue	Right UnearnedRevenue+UnpaidDividends	Right UnpaidDividends+UtilitiesExpense	Right UtilitiesExpense+VALUEADDED	Right ValueAdded+VEHICLE	Right Vehicle+ValueAdded	Right ValueAdded+Vehicle	Right Vehicle+WAGEEARNED	Right WageEarned+WAGEEXPENDITURE	Right WageExpenditure+WageEarned	Right WageEarned+WageExpenditure	Right WageExpenditure+a/p	Right AccountsPayable+a/r	Right AccountsReceivable+accounts payable	Right AccountsPayable+accounts receivable	Right AccountsReceivable+accountspayable	Right AccountsPayable+accountsreceivable	Right AccountsReceivable+accruedconsumptiontax	Right AccruedConsumptionTax+accruedcorporateincometaxes	Right AccruedCorporateIncomeTaxes+accruedexpenses	Right AccruedExpenses+accruedrevenue	Right AccruedRevenue+accumulateddepreciation	Right AccumulatedDepreciation+advancespaid	Right AdvancesPaid+advancesreceived	Right AdvancesReceived+advertisingexpense	Right AdvertisingExpense+allowancefordoubtfulaccounts	Right AllowanceForDoubtfulAccounts+amortizationexpense	Right AmortizationExpense+baddebtloss	Right BadDebtLoss+bankoverdraft	Right BankOverdraft+building	Right Building+businesstrip	Right BusinessTrip+capitalstock	Right CapitalStock+cash	Right Cash+cashovershort	Right CashOverShort+centralbanknotepayable	Right CentralBankNotePayable+centralbankpaymentexpense	Right CentralBankPaymentExpense+centralbankpaymentincome	Right CentralBankPaymentIncome+cogs	Right SalesCost+communicationexpenses	Right CommunicationExpenses+commutation	Right Commutation+consumptionexpenditure	Right ConsumptionExpenditure+consumptiontaxpaid	Right ConsumptionTaxPaid+consumptiontaxreceived	Right ConsumptionTaxReceived+corporateincometaxes	Right CorporateIncomeTaxes+cost of sales	Right SalesCost+creditcardreceivable	Right CreditCardReceivable+cumulativetranslationadjustment	Right CumulativeTranslationAdjustment+currentdeposits	Right CurrentDeposits+deliveryexpenses	Right DeliveryExpenses+depositinterestearned	Right DepositInterestEarned+depositpayable	Right DepositPayable+deposits	Right Deposits+depositsreceived	Right DepositsReceived+depreciation	Right Depreciation+electronicallyrecordedobligations	Right ElectronicallyRecordedObligations+electronicallyrecordedreceivable	Right ElectronicallyRecordedReceivable+equipmentinvestment	Right EquipmentInvestment+equityinearningsofinvestee	Right EquityInEarningsOfInvestee+fixtures	Right Fixtures+gainonsalesoffixedassets	Right GainOnSalesOfFixedAssets+gold	Right Gold+governmentservice	Right GovernmentService+grossprofit	Right GrossProfit+interestearned	Right InterestEarned+interestexpense	Right InterestExpense+investmentinassociate	Right InvestmentInAssociate+investmentsecurities	Right InvestmentSecurities+land	Right Land+legalretainedearnings	Right LegalRetainedEarnings+loanspayable	Right LoansPayable+longtermloanspayable	Right LongTermLoansPayable+longtermloansreceivable	Right LongTermLoansReceivable+longtermnationalbonds	Right LongTermNationalBonds+longtermnationalbondspayable	Right LongTermNationalBondsPayable+lossonsalesoffixedassets	Right LossOnSalesOfFixedAssets+lossonsalesofnotesreceivable	Right LossOnSalesOfNotesReceivable+machinery	Right Machinery+merchandiseinventory	Right MerchandiseInventory+miscellaneousexpenses	Right MiscellaneousExpenses+miscellaneousincome	Right MiscellaneousIncome+miscellaneousloss	Right MiscellaneousLoss+nationalbondinterestearned	Right NationalBondInterestEarned+netincome	Right NetIncome+netloss	Right NetLoss+notesloanspayable	Right NotesLoansPayable+notesloansreceivable	Right NotesLoansReceivable+notespayable	Right NotesPayable+notesreceivable	Right NotesReceivable+ordinaryprofit	Right OrdinaryProfit+otherpayables	Right OtherPayables+otherreceivables	Right OtherReceivables+patent	Right Patent+paymentfees	Right PaymentFees+paymentsonbehalf	Right PaymentsOnBehalf+pettycash	Right PettyCash+prepaidcorporateincometaxes	Right PrepaidCorporateIncomeTaxes+prepaidexpenses	Right PrepaidExpenses+products	Right Products+provisionfordoubtfulaccounts	Right ProvisionForDoubtfulAccounts+purchases	Right Purchases+receiptfee	Right ReceiptFee+recoveryofbaddebts	Right RecoveryOfBadDebts+rentalincome	Right RentalIncome+rentexpense	Right RentExpense+reservedepositpayable	Right ReserveDepositPayable+reservedepositreceivable	Right ReserveDepositReceivable+reservefordepreciation	Right ReserveForDepreciation+retainedearnings	Right RetainedEarnings+reversalofallowancefordoubtfulaccounts	Right ReversalOfAllowanceForDoubtfulAccounts+sales	Right Sales+salescost	Right SalesCost+securities	Right Securities+shorttermloanspayable	Right ShortTermLoansPayable+shorttermloansreceivable	Right ShortTermLoansReceivable+shorttermnationalbonds	Right ShortTermNationalBonds+shorttermnationalbondspayable	Right ShortTermNationalBondsPayable+software	Right Software+stockinvestment	Right StockInvestment+subsidyexpense	Right SubsidyExpense+subsidyincome	Right SubsidyIncome+suppliesexpenses	Right SuppliesExpenses+suspensepayments	Right SuspensePayments+suspensereceipts	Right SuspenseReceipts+taxesexpense	Right TaxesExpense+taxesrevenue	Right TaxesRevenue+trademark	Right Trademark+unearnedrevenue	Right UnearnedRevenue+unpaiddividends	Right UnpaidDividends+utilitiesexpense	Right UtilitiesExpense+valueadded	Right ValueAdded+vehicle	Right Vehicle+wageearned	Right WageEarned+wageexpenditure	Right WageExpenditure+クレジット売掛金	Right CreditCardReceivable+ソフトウェア	Right Software+仕入	Right Purchases+付加価値	Right ValueAdded+仮受消費税	Right ConsumptionTaxReceived+仮受金	Right SuspenseReceipts+仮払法人税等	Right PrepaidCorporateIncomeTaxes+仮払消費税	Right ConsumptionTaxPaid+仮払金	Right SuspensePayments+借入金	Right LoansPayable+備品	Right Fixtures+償却債権取立益	Right RecoveryOfBadDebts+利益準備金	Right LegalRetainedEarnings+前受収益	Right UnearnedRevenue+前受金	Right AdvancesReceived+前払費用	Right PrepaidExpenses+前払金	Right AdvancesPaid+受入預金	Right DepositPayable+受取利息	Right InterestEarned+受取家賃	Right RentalIncome+受取手形	Right NotesReceivable+受取手数料	Right ReceiptFee+商品	Right Products+商標権	Right Trademark+固定資産売却損	Right LossOnSalesOfFixedAssets+固定資産売却益	Right GainOnSalesOfFixedAssets+国債利息収入	Right NationalBondInterestEarned+国庫納付金収入	Right CentralBankPaymentIncome+国庫納付金支出	Right CentralBankPaymentExpense+土地	Right Land+売上	Right Sales+売上原価	Right SalesCost+売上総利益	Right GrossProfit+売掛金	Right AccountsReceivable+小口現金	Right PettyCash+広告宣伝費	Right AdvertisingExpense+建物	Right Building+当座借越	Right BankOverdraft+当座預金	Right CurrentDeposits+当期純利益	Right NetIncome+当期純損失	Right NetLoss+手形借入金	Right NotesLoansPayable+手形売却損	Right LossOnSalesOfNotesReceivable+手形貸付金	Right NotesLoansReceivable+投資有価証券	Right InvestmentSecurities+支払利息	Right InterestExpense+支払家賃	Right RentExpense+支払手形	Right NotesPayable+支払手数料	Right PaymentFees+政府サービス	Right GovernmentService+旅費交通費	Right BusinessTrip+普通預金	Right Deposits+有価証券	Right Securities+未収入金	Right OtherReceivables+未収収益	Right AccruedRevenue+未払法人税等	Right AccruedCorporateIncomeTaxes+未払消費税	Right AccruedConsumptionTax+未払費用	Right AccruedExpenses+未払配当金	Right UnpaidDividends+未払金	Right OtherPayables+株式投資	Right StockInvestment+機械装置	Right Machinery+水道光熱費	Right UtilitiesExpense+法人税等	Right CorporateIncomeTaxes+消耗品費	Right SuppliesExpenses+消費支出	Right ConsumptionExpenditure+減価償却引当金	Right ReserveForDepreciation+減価償却累計額	Right AccumulatedDepreciation+減価償却費	Right Depreciation+準備預金	Left (AmbiguousAccount "\28310\20633\38928\37329" [ReserveDepositReceivable,ReserveDepositPayable])+特許権	Right Patent+現金	Right Cash+現金過不足	Right CashOverShort+発行銀行券	Right CentralBankNotePayable+発送費	Right DeliveryExpenses+短期借入金	Right ShortTermLoansPayable+短期国債	Left (AmbiguousAccount "\30701\26399\22269\20661" [ShortTermNationalBonds,ShortTermNationalBondsPayable])+短期貸付金	Right ShortTermLoansReceivable+社債発行差金	Left (UnknownAccount "\31038\20661\30330\34892\24046\37329")+租税公課	Right TaxesExpense+租税収入	Right TaxesRevenue+立替金	Right PaymentsOnBehalf+経常利益	Right OrdinaryProfit+給料	Right WageExpenditure+繰越利益剰余金	Right RetainedEarnings+繰越商品	Right MerchandiseInventory+自己株式	Left (UnknownAccount "\33258\24049\26666\24335")+補助金収入	Right SubsidyIncome+補助金支出	Right SubsidyExpense+設備投資	Right EquipmentInvestment+買掛金	Right AccountsPayable+貸倒引当金	Right AllowanceForDoubtfulAccounts+貸倒引当金戻入	Right ReversalOfAllowanceForDoubtfulAccounts+貸倒引当金繰入	Right ProvisionForDoubtfulAccounts+貸倒損失	Right BadDebtLoss+賃金収入	Right WageEarned+資本金	Right CapitalStock+車両運搬具	Right Vehicle+通信費	Left (AmbiguousAccount "\36890\20449\36027" [CommunicationExpenses,Commutation])+金	Right Gold+長期借入金	Right LongTermLoansPayable+長期国債	Left (AmbiguousAccount "\38263\26399\22269\20661" [LongTermNationalBonds,LongTermNationalBondsPayable])+長期貸付金	Right LongTermLoansReceivable+雑損	Right MiscellaneousLoss+雑益	Right MiscellaneousIncome+雑費	Right MiscellaneousExpenses+電子記録債務	Right ElectronicallyRecordedObligations+電子記録債権	Right ElectronicallyRecordedReceivable+預り金	Right DepositsReceived+預金利息収入	Right DepositInterestEarned
+ test/fixtures/pre-land1/suggest.tsv view
@@ -0,0 +1,972 @@+# pre-land1 suggestAccounts over corpus (query, total matches, top-10 titles); commit 2d9164642f2862725c653e496976770f6e2c7d6f+"Communication");	1	CommunicationExpenses+'AccountsPayable'	1	ReserveDepositPayable+'AccumulatedDepreciation'	1	ReserveForDepreciation+'AllowanceForDoubtfulAccounts'	2	AccumulatedDepreciation,ReversalOfAllowanceForDoubtfulAccounts+'AllowanceForDoubtfulAccounts'.	1	AccumulatedDepreciation+'CommunicationExpenses'	1	Commutation+'Commutation'	1	CommunicationExpenses+'DepositsReceived')	1	DepositPayable+'Depreciation'	1	AmortizationExpense+'MerchandiseInventory'	1	Products+'PaymentFees')	1	ReceiptFee+'Products'	1	MerchandiseInventory+'ReceiptFee'	1	PaymentFees+'ReserveForDepreciation'	1	AccumulatedDepreciation+(3	1	MerchandiseInventory+(also	1	CommunicationExpenses+(appropriated)	1	LegalRetainedEarnings+(deduction)	1	AllowanceForDoubtfulAccounts+(over-engineered	1	AllowanceForDoubtfulAccounts+(the	1	ReversalOfAllowanceForDoubtfulAccounts+(unpaid)	2	AccruedConsumptionTax,AccruedCorporateIncomeTaxes+(クレジット売掛金)	1	CreditCardReceivable+(ソフトウェア)	1	Software+(仕入)	1	Purchases+(仕入\/売上\/繰越商品)	1	Products+(付加価値。SNA\/マクロ系)	1	ValueAdded+(仮受消費税)	1	ConsumptionTaxReceived+(仮受金)	1	SuspenseReceipts+(仮払法人税等)	1	PrepaidCorporateIncomeTaxes+(仮払消費税)	1	ConsumptionTaxPaid+(仮払金)	1	SuspensePayments+(借入金)	1	LoansPayable+(備品)	1	Fixtures+(償却債権取立益)	1	RecoveryOfBadDebts+(分記法)	1	MerchandiseInventory+(利益準備金)	1	LegalRetainedEarnings+(前受収益),	1	UnearnedRevenue+(前受金)	1	AdvancesReceived+(前払費用),	1	PrepaidExpenses+(前払金)	1	AdvancesPaid+(受入預金	1	DepositPayable+(受取利息)	1	InterestEarned+(受取家賃)	1	RentalIncome+(受取手形)	1	NotesReceivable+(受取手数料。支払側は	1	ReceiptFee+(商品)。分記法用。3	1	Products+(商標権)	1	Trademark+(固定資産売却損)	1	LossOnSalesOfFixedAssets+(固定資産売却益)	1	GainOnSalesOfFixedAssets+(国債利息収入)	1	NationalBondInterestEarned+(国庫納付金収入。SNA\/マクロ系)	1	CentralBankPaymentIncome+(国庫納付金支出。SNA\/マクロ系)	1	CentralBankPaymentExpense+(土地)	1	Land+(売上)	1	Sales+(売上原価)	1	SalesCost+(売上総利益	1	GrossProfit+(売掛金)	1	AccountsReceivable+(小口現金)	1	PettyCash+(広告宣伝費)	1	AdvertisingExpense+(建物)	1	Building+(当座借越)	1	BankOverdraft+(当座預金)	1	CurrentDeposits+(当期純利益	1	NetIncome+(当期純損失	1	NetLoss+(手形借入金)	1	NotesLoansPayable+(手形売却損)	1	LossOnSalesOfNotesReceivable+(手形貸付金)	1	NotesLoansReceivable+(投資有価証券)	1	InvestmentSecurities+(持分法による投資利益).	1	EquityInEarningsOfInvestee+(持分法適用投資勘定).	1	InvestmentInAssociate+(支払利息)	1	InterestExpense+(支払家賃)	1	RentExpense+(支払手形)	1	NotesPayable+(支払手数料),	1	PaymentFees+(政府サービス。SNA\/マクロ系)	1	GovernmentService+(旅費交通費)	1	BusinessTrip+(旧	1	ReserveDepositPayable+(普通預金)	1	Deposits+(有価証券)	1	Securities+(未収入金)	1	OtherReceivables+(未収収益),	1	AccruedRevenue+(未払法人税等)	1	AccruedCorporateIncomeTaxes+(未払消費税)	1	AccruedConsumptionTax+(未払費用),	1	AccruedExpenses+(未払配当金)	1	UnpaidDividends+(未払金)	1	OtherPayables+(株式投資)	1	StockInvestment+(機械装置)	1	Machinery+(水道光熱費)	1	UtilitiesExpense+(法人税等)	1	CorporateIncomeTaxes+(消耗品費)	1	SuppliesExpenses+(消費支出。SNA\/マクロ系)	1	ConsumptionExpenditure+(減価償却引当金	1	ReserveForDepreciation+(減価償却累計額)	2	ReserveForDepreciation,AccumulatedDepreciation+(減価償却累計額),	1	AccumulatedDepreciation+(減価償却費)	2	Depreciation,AmortizationExpense+(準備預金,	2	ReserveDepositReceivable,ReserveDepositPayable+(為替換算調整勘定;	1	CumulativeTranslationAdjustment+(無形固定資産償却費	1	AmortizationExpense+(特許権)	1	Patent+(現金)	1	Cash+(現金過不足),	1	CashOverShort+(発行銀行券。SNA\/マクロ系)	1	CentralBankNotePayable+(発送費)	1	DeliveryExpenses+(短期借入金)	1	ShortTermLoansPayable+(短期国債)	1	ShortTermNationalBonds+(短期国債,	1	ShortTermNationalBondsPayable+(短期貸付金)	1	ShortTermLoansReceivable+(租税公課)	1	TaxesExpense+(租税収入。SNA\/マクロ系)	1	TaxesRevenue+(立替金)	1	PaymentsOnBehalf+(経常利益	1	OrdinaryProfit+(経過勘定)	4	PrepaidExpenses,AccruedRevenue,UnearnedRevenue,AccruedExpenses+(給料)	1	WageExpenditure+(繰越利益剰余金)	1	RetainedEarnings+(繰越商品).	1	MerchandiseInventory+(補助金収入。SNA\/マクロ系)	1	SubsidyIncome+(補助金支出。SNA\/マクロ系)	1	SubsidyExpense+(設備投資)	1	EquipmentInvestment+(評価勘定)	2	AllowanceForDoubtfulAccounts,AccumulatedDepreciation+(買掛金)	1	AccountsPayable+(貸倒引当金).	1	AllowanceForDoubtfulAccounts+(貸倒引当金戻入).	1	ReversalOfAllowanceForDoubtfulAccounts+(貸倒引当金繰入)	1	ProvisionForDoubtfulAccounts+(貸倒損失)	1	BadDebtLoss+(賃金収入。SNA\/マクロ系)	1	WageEarned+(資本金)	1	CapitalStock+(車両運搬具)	1	Vehicle+(通信費	2	Commutation,CommunicationExpenses+(通信費).	1	CommunicationExpenses+(金)	1	Gold+(長期借入金)	1	LongTermLoansPayable+(長期国債)	1	LongTermNationalBonds+(長期国債,	1	LongTermNationalBondsPayable+(長期貸付金)	1	LongTermLoansReceivable+(間接法).	1	AccumulatedDepreciation+(関係会社株式).	1	InvestmentInAssociate+(雑損)	1	MiscellaneousLoss+(雑益)	1	MiscellaneousIncome+(雑費)	1	MiscellaneousExpenses+(電子記録債務)	1	ElectronicallyRecordedObligations+(電子記録債権)	1	ElectronicallyRecordedReceivable+(預り金)	1	DepositsReceived+(預金利息収入)	1	DepositInterestEarned+/	22	Products,ReserveDepositReceivable,GovernmentService,ReserveForDepreciation,DepositPayable,ReserveDepositPayable,CentralBankNotePayable,ConsumptionExpenditure,SubsidyExpense,CentralBankPaymentExpense+3-級	1	AllowanceForDoubtfulAccounts+AccountDivision	1	AllowanceForDoubtfulAccounts+Accounts	7	AccountsReceivable,ReserveDepositPayable,AccountsPayable,AllowanceForDoubtfulAccounts,AccumulatedDepreciation,ProvisionForDoubtfulAccounts,ReversalOfAllowanceForDoubtfulAccounts+Accounts payable	17	ReserveDepositPayable,AccountsPayable,AccountsReceivable,LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,DepositPayable,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,CentralBankNotePayable+Accounts receivable	16	AccountsReceivable,LongTermLoansReceivable,ShortTermLoansReceivable,ReserveDepositReceivable,ReserveDepositPayable,NotesReceivable,ElectronicallyRecordedReceivable,CreditCardReceivable,NotesLoansReceivable,OtherReceivables+AccountsPayable	2	ReserveDepositPayable,AccountsPayable+AccountsReceivable	1	AccountsReceivable+Accrued	4	AccruedRevenue,AccruedExpenses,AccruedConsumptionTax,AccruedCorporateIncomeTaxes+Accrued (unpaid) consumption tax	11	AccruedConsumptionTax,AccruedCorporateIncomeTaxes,ConsumptionTaxPaid,ConsumptionTaxReceived,TaxesExpense,ConsumptionExpenditure,TaxesRevenue,AccruedRevenue,PrepaidCorporateIncomeTaxes,AccruedExpenses+Accrued (unpaid) corporate income taxes	15	AccruedCorporateIncomeTaxes,PrepaidCorporateIncomeTaxes,CorporateIncomeTaxes,AccruedConsumptionTax,TaxesExpense,NetIncome,SubsidyIncome,RentalIncome,WageEarned,TaxesRevenue+Accrued expenses	10	AccruedExpenses,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedRevenue,AccruedConsumptionTax,AccruedCorporateIncomeTaxes,CommunicationExpenses+Accrued revenue	24	AccruedRevenue,ValueAdded,SubsidyIncome,NationalBondInterestEarned,DepositInterestEarned,GrossProfit,OrdinaryProfit,InterestEarned,ReceiptFee,RentalIncome+AccruedConsumptionTax	1	AccruedConsumptionTax+AccruedCorporateIncomeTaxes	1	AccruedCorporateIncomeTaxes+AccruedExpenses	1	AccruedExpenses+AccruedRevenue	1	AccruedRevenue+Accumulated	2	ReserveForDepreciation,AccumulatedDepreciation+Accumulated depreciation	4	ReserveForDepreciation,AccumulatedDepreciation,Depreciation,AmortizationExpense+AccumulatedDepreciation	2	ReserveForDepreciation,AccumulatedDepreciation+Advances	2	AdvancesPaid,AdvancesReceived+Advances paid	9	AdvancesPaid,PrepaidExpenses,ConsumptionTaxPaid,PrepaidCorporateIncomeTaxes,AdvancesReceived,AccruedConsumptionTax,AccruedCorporateIncomeTaxes,UnpaidDividends,PaymentFees+Advances received	5	AdvancesReceived,DepositPayable,AdvancesPaid,DepositsReceived,ConsumptionTaxReceived+AdvancesPaid	1	AdvancesPaid+AdvancesReceived	1	AdvancesReceived+Advertising	1	AdvertisingExpense+AdvertisingExpense	1	AdvertisingExpense+Allowance	3	AllowanceForDoubtfulAccounts,AccumulatedDepreciation,ReversalOfAllowanceForDoubtfulAccounts+Allowance for doubtful accounts	11	AllowanceForDoubtfulAccounts,AccumulatedDepreciation,ReversalOfAllowanceForDoubtfulAccounts,ProvisionForDoubtfulAccounts,AccountsReceivable,ReserveForDepreciation,ReserveDepositPayable,AmortizationExpense,MerchandiseInventory,AccountsPayable+AllowanceForDoubtfulAccounts	3	AllowanceForDoubtfulAccounts,AccumulatedDepreciation,ReversalOfAllowanceForDoubtfulAccounts+Amortization	1	AmortizationExpense+Amortization expense for intangibles	28	AmortizationExpense,CommunicationExpenses,ReserveForDepreciation,Depreciation,SalesCost,BusinessTrip,Commutation,UtilitiesExpense,RentExpense,AdvertisingExpense+AmortizationExpense	1	AmortizationExpense+Asset:	40	Cash,Deposits,CurrentDeposits,Securities,InvestmentSecurities,InvestmentInAssociate,LongTermNationalBonds,ShortTermNationalBonds,Products,Machinery+B\/S	1	AllowanceForDoubtfulAccounts+Bad	2	BadDebtLoss,RecoveryOfBadDebts+Bad debt loss	7	BadDebtLoss,RecoveryOfBadDebts,NetLoss,CashOverShort,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,MiscellaneousLoss+BadDebtLoss	1	BadDebtLoss+Bank	4	CentralBankNotePayable,CentralBankPaymentExpense,CentralBankPaymentIncome,BankOverdraft+Bank overdraft	4	BankOverdraft,CentralBankNotePayable,CentralBankPaymentExpense,CentralBankPaymentIncome+BankOverdraft	1	BankOverdraft+Building	1	Building+BusinessTrip	1	BusinessTrip+Capital	1	CapitalStock+Capital stock	2	CapitalStock,StockInvestment+CapitalStock	1	CapitalStock+Carrying	1	InvestmentInAssociate+Cash	3	Cash,PettyCash,CashOverShort+Cash over and short	17	CashOverShort,AllowanceForDoubtfulAccounts,Cash,ShortTermNationalBonds,Products,Machinery,ShortTermLoansReceivable,GovernmentService,ShortTermLoansPayable,ShortTermNationalBondsPayable+CashOverShort	1	CashOverShort+Central	3	CentralBankNotePayable,CentralBankPaymentExpense,CentralBankPaymentIncome+Central bank notes	9	CentralBankNotePayable,CentralBankPaymentExpense,CentralBankPaymentIncome,NotesReceivable,NotesLoansReceivable,NotesPayable,NotesLoansPayable,BankOverdraft,LossOnSalesOfNotesReceivable+Central bank payment to treasury	14	CentralBankPaymentExpense,CentralBankPaymentIncome,CentralBankNotePayable,Products,StockInvestment,CapitalStock,ReceiptFee,MerchandiseInventory,PaymentsOnBehalf,SuspensePayments+CentralBankNotePayable	1	CentralBankNotePayable+CentralBankPaymentExpense	1	CentralBankPaymentExpense+CentralBankPaymentIncome	1	CentralBankPaymentIncome+Classified	2	AllowanceForDoubtfulAccounts,AccumulatedDepreciation+Communication	2	Commutation,CommunicationExpenses+Communication expenses	7	Commutation,CommunicationExpenses,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedExpenses+CommunicationExpenses	2	Commutation,CommunicationExpenses+Commutation	2	Commutation,CommunicationExpenses+Consumption	4	ConsumptionExpenditure,ConsumptionTaxPaid,ConsumptionTaxReceived,AccruedConsumptionTax+Consumption expenditure	6	ConsumptionExpenditure,WageExpenditure,SubsidyExpense,ConsumptionTaxPaid,ConsumptionTaxReceived,AccruedConsumptionTax+Consumption tax paid	13	ConsumptionTaxPaid,AccruedConsumptionTax,PrepaidCorporateIncomeTaxes,ConsumptionTaxReceived,AccruedCorporateIncomeTaxes,TaxesExpense,ConsumptionExpenditure,TaxesRevenue,AdvancesPaid,PrepaidExpenses+Consumption tax received	12	ConsumptionTaxReceived,ConsumptionTaxPaid,AccruedConsumptionTax,DepositPayable,TaxesExpense,ConsumptionExpenditure,TaxesRevenue,PrepaidCorporateIncomeTaxes,AdvancesReceived,DepositsReceived+ConsumptionExpenditure	1	ConsumptionExpenditure+ConsumptionTaxPaid	1	ConsumptionTaxPaid+ConsumptionTaxReceived	1	ConsumptionTaxReceived+Corporate	3	PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes+Corporate income taxes	12	PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes,TaxesExpense,NetIncome,SubsidyIncome,RentalIncome,WageEarned,TaxesRevenue,CentralBankPaymentIncome+CorporateIncomeTaxes	3	PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes+Cost	9	SalesCost,ProvisionForDoubtfulAccounts,BadDebtLoss,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,PaymentFees,MiscellaneousLoss,CorporateIncomeTaxes,CommunicationExpenses+Cost of sales	18	SalesCost,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,PaymentFees,CommunicationExpenses,GainOnSalesOfFixedAssets,GrossProfit,OrdinaryProfit,Sales,EquityInEarningsOfInvestee+Cost:	8	ProvisionForDoubtfulAccounts,BadDebtLoss,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,PaymentFees,MiscellaneousLoss,CorporateIncomeTaxes,CommunicationExpenses+Credit	3	CreditCardReceivable,AllowanceForDoubtfulAccounts,ReversalOfAllowanceForDoubtfulAccounts+Credit card receivable	12	CreditCardReceivable,LongTermLoansReceivable,AccountsReceivable,ShortTermLoansReceivable,ReserveDepositReceivable,NotesReceivable,ElectronicallyRecordedReceivable,NotesLoansReceivable,OtherReceivables,AllowanceForDoubtfulAccounts+CreditCardReceivable	1	CreditCardReceivable+Cumulative	1	CumulativeTranslationAdjustment+Cumulative translation adjustment	1	CumulativeTranslationAdjustment+CumulativeTranslationAdjustment	1	CumulativeTranslationAdjustment+Current	1	CurrentDeposits+Current deposits	6	CurrentDeposits,Deposits,ReserveDepositReceivable,DepositPayable,ReserveDepositPayable,DepositsReceived+CurrentDeposits	1	CurrentDeposits+Delivery	1	DeliveryExpenses+DeliveryExpenses	1	DeliveryExpenses+Deposit	7	Deposits,CurrentDeposits,ReserveDepositReceivable,DepositPayable,ReserveDepositPayable,DepositInterestEarned,DepositsReceived+Deposit interest earned	12	DepositInterestEarned,NationalBondInterestEarned,InterestEarned,Deposits,CurrentDeposits,ReserveDepositReceivable,DepositPayable,ReserveDepositPayable,InterestExpense,WageEarned+DepositInterestEarned	1	DepositInterestEarned+DepositPayable	2	DepositPayable,ReserveDepositPayable+Deposits	6	Deposits,CurrentDeposits,ReserveDepositReceivable,DepositPayable,ReserveDepositPayable,DepositsReceived+Deposits accepted	6	DepositPayable,Deposits,CurrentDeposits,ReserveDepositReceivable,ReserveDepositPayable,DepositsReceived+Deposits received	8	DepositPayable,DepositsReceived,Deposits,CurrentDeposits,ReserveDepositReceivable,ReserveDepositPayable,AdvancesReceived,ConsumptionTaxReceived+DepositsReceived	2	DepositPayable,DepositsReceived+Depreciation	4	ReserveForDepreciation,Depreciation,AmortizationExpense,AccumulatedDepreciation+Electronically	2	ElectronicallyRecordedReceivable,ElectronicallyRecordedObligations+Electronically recorded monetary claims	2	ElectronicallyRecordedReceivable,ElectronicallyRecordedObligations+Electronically recorded monetary obligations	2	ElectronicallyRecordedObligations,ElectronicallyRecordedReceivable+ElectronicallyRecordedObligations	1	ElectronicallyRecordedObligations+ElectronicallyRecordedReceivable	1	ElectronicallyRecordedReceivable+Equipment	3	Machinery,EquipmentInvestment,Fixtures+Equipment investment	6	EquipmentInvestment,InvestmentSecurities,InvestmentInAssociate,Machinery,StockInvestment,Fixtures+EquipmentInvestment	1	EquipmentInvestment+Equity	6	InvestmentInAssociate,CapitalStock,RetainedEarnings,EquityInEarningsOfInvestee,LegalRetainedEarnings,CumulativeTranslationAdjustment+Equity in earnings of investee	44	EquityInEarningsOfInvestee,RetainedEarnings,LegalRetainedEarnings,InvestmentInAssociate,OrdinaryProfit,CommunicationExpenses,GainOnSalesOfFixedAssets,ReversalOfAllowanceForDoubtfulAccounts,Deposits,InvestmentSecurities+Equity:	4	CapitalStock,RetainedEarnings,LegalRetainedEarnings,CumulativeTranslationAdjustment+EquityInEarningsOfInvestee	1	EquityInEarningsOfInvestee+Expense	22	Depreciation,AmortizationExpense,SalesCost,BusinessTrip,Commutation,UtilitiesExpense,RentExpense,AdvertisingExpense,DeliveryExpenses,SuppliesExpenses+Expense:	19	Depreciation,AmortizationExpense,SalesCost,BusinessTrip,Commutation,UtilitiesExpense,RentExpense,AdvertisingExpense,DeliveryExpenses,SuppliesExpenses+Explicitly	1	CommunicationExpenses+Fixtures	1	Fixtures+Fixtures and equipment	9	Fixtures,Machinery,Products,EquipmentInvestment,BusinessTrip,MerchandiseInventory,Land,CashOverShort,AllowanceForDoubtfulAccounts+For	8	ReserveForDepreciation,AmortizationExpense,MerchandiseInventory,AllowanceForDoubtfulAccounts,AccumulatedDepreciation,ProvisionForDoubtfulAccounts,CommunicationExpenses,ReversalOfAllowanceForDoubtfulAccounts+Gain	1	GainOnSalesOfFixedAssets+Gain on sales of fixed assets	39	GainOnSalesOfFixedAssets,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,SalesCost,MerchandiseInventory,CommunicationExpenses,LongTermNationalBonds,ShortTermNationalBonds,LongTermLoansReceivable,LongTermLoansPayable+GainOnSalesOfFixedAssets	1	GainOnSalesOfFixedAssets+Gold	1	Gold+Government	1	GovernmentService+Government service	1	GovernmentService+GovernmentService	1	GovernmentService+Gross	1	GrossProfit+Gross profit	2	GrossProfit,OrdinaryProfit+GrossProfit	1	GrossProfit+Hat\/Not	1	AllowanceForDoubtfulAccounts+Interest	4	InterestExpense,NationalBondInterestEarned,DepositInterestEarned,InterestEarned+Interest earned	6	NationalBondInterestEarned,DepositInterestEarned,InterestEarned,InterestExpense,WageEarned,UnearnedRevenue+Interest expense	25	InterestExpense,Depreciation,AmortizationExpense,SalesCost,BusinessTrip,Commutation,UtilitiesExpense,RentExpense,AdvertisingExpense,DeliveryExpenses+InterestEarned	3	NationalBondInterestEarned,DepositInterestEarned,InterestEarned+InterestExpense	1	InterestExpense+Investment	4	InvestmentSecurities,InvestmentInAssociate,StockInvestment,EquipmentInvestment+Investment in associate	35	InvestmentInAssociate,InvestmentSecurities,StockInvestment,EquipmentInvestment,Deposits,Products,Machinery,Building,RetainedEarnings,AmortizationExpense+Investment securities	5	InvestmentSecurities,Securities,InvestmentInAssociate,StockInvestment,EquipmentInvestment+InvestmentInAssociate	1	InvestmentInAssociate+InvestmentSecurities	1	InvestmentSecurities+Land	1	Land+Legal	1	LegalRetainedEarnings+Legal (appropriated) retained earnings reserve	8	LegalRetainedEarnings,RetainedEarnings,AccumulatedDepreciation,ReserveDepositReceivable,ReserveForDepreciation,ReserveDepositPayable,EquityInEarningsOfInvestee,CommunicationExpenses+LegalRetainedEarnings	1	LegalRetainedEarnings+Liability	26	LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,ReserveForDepreciation,DepositPayable,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,ReserveDepositPayable,CentralBankNotePayable,AccountsPayable+Liability:	26	LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,ReserveForDepreciation,DepositPayable,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,ReserveDepositPayable,CentralBankNotePayable,AccountsPayable+Loans	7	LongTermLoansReceivable,ShortTermLoansReceivable,LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,NotesLoansReceivable,NotesLoansPayable+Loans payable	15	LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,NotesLoansPayable,LongTermLoansReceivable,ShortTermLoansReceivable,DepositPayable,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,ReserveDepositPayable+Loans payable on notes	40	NotesLoansPayable,LongTermLoansPayable,NotesLoansReceivable,LongTermLoansReceivable,ShortTermLoansPayable,LoansPayable,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,CentralBankNotePayable,NotesPayable+Loans receivable on notes	40	NotesLoansReceivable,LongTermLoansReceivable,NotesLoansPayable,LossOnSalesOfNotesReceivable,ShortTermLoansReceivable,LongTermLoansPayable,NotesReceivable,ElectronicallyRecordedReceivable,LongTermNationalBonds,ShortTermNationalBonds+LoansPayable	4	LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,NotesLoansPayable+Long-term	4	LongTermNationalBonds,LongTermLoansReceivable,LongTermLoansPayable,LongTermNationalBondsPayable+Long-term loans payable	16	LongTermLoansPayable,LongTermLoansReceivable,ShortTermLoansPayable,LoansPayable,LongTermNationalBondsPayable,NotesLoansPayable,LongTermNationalBonds,ShortTermLoansReceivable,DepositPayable,ShortTermNationalBondsPayable+Long-term loans receivable	16	LongTermLoansReceivable,ShortTermLoansReceivable,LongTermLoansPayable,NotesLoansReceivable,LongTermNationalBonds,AccountsReceivable,ReserveDepositReceivable,ShortTermLoansPayable,LoansPayable,LongTermNationalBondsPayable+Long-term national bonds	7	LongTermNationalBonds,LongTermNationalBondsPayable,ShortTermNationalBonds,ShortTermNationalBondsPayable,LongTermLoansReceivable,LongTermLoansPayable,NationalBondInterestEarned+Long-term national bonds payable	16	LongTermNationalBondsPayable,LongTermNationalBonds,ShortTermNationalBondsPayable,ShortTermNationalBonds,LongTermLoansPayable,LongTermLoansReceivable,ShortTermLoansPayable,LoansPayable,DepositPayable,ReserveDepositPayable+LongTermLoansPayable	1	LongTermLoansPayable+LongTermLoansReceivable	1	LongTermLoansReceivable+LongTermNationalBonds	2	LongTermNationalBonds,LongTermNationalBondsPayable+LongTermNationalBondsPayable	1	LongTermNationalBondsPayable+Loss	6	NetLoss,CashOverShort,BadDebtLoss,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,MiscellaneousLoss+Loss on sales of fixed assets	43	LossOnSalesOfFixedAssets,GainOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,SalesCost,MerchandiseInventory,CommunicationExpenses,LongTermNationalBonds,ShortTermNationalBonds,LongTermLoansReceivable,LongTermLoansPayable+Loss on sales of notes receivable	51	LossOnSalesOfNotesReceivable,LossOnSalesOfFixedAssets,NotesLoansReceivable,GainOnSalesOfFixedAssets,LongTermLoansReceivable,SalesCost,NotesReceivable,ElectronicallyRecordedReceivable,MerchandiseInventory,NotesLoansPayable+LossOnSalesOfFixedAssets	1	LossOnSalesOfFixedAssets+LossOnSalesOfNotesReceivable	1	LossOnSalesOfNotesReceivable+Machinery	1	Machinery+Machinery and equipment	9	Machinery,Fixtures,Products,EquipmentInvestment,BusinessTrip,MerchandiseInventory,Land,CashOverShort,AllowanceForDoubtfulAccounts+Merchandise	2	Products,MerchandiseInventory+Merchandise inventory	2	Products,MerchandiseInventory+MerchandiseInventory	2	Products,MerchandiseInventory+Miscellaneous	4	MiscellaneousExpenses,CashOverShort,MiscellaneousLoss,MiscellaneousIncome+Miscellaneous income	12	CashOverShort,MiscellaneousIncome,MiscellaneousExpenses,NetIncome,SubsidyIncome,RentalIncome,WageEarned,CentralBankPaymentIncome,PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes+Miscellaneous loss	8	CashOverShort,MiscellaneousLoss,MiscellaneousExpenses,NetLoss,BadDebtLoss,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,MiscellaneousIncome+MiscellaneousExpenses	1	MiscellaneousExpenses+MiscellaneousIncome	2	CashOverShort,MiscellaneousIncome+MiscellaneousIncome\/MiscellaneousLoss	1	CashOverShort+MiscellaneousLoss	2	CashOverShort,MiscellaneousLoss+Modeled	1	AllowanceForDoubtfulAccounts+National	5	LongTermNationalBonds,ShortTermNationalBonds,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,NationalBondInterestEarned+National bond interest earned	10	NationalBondInterestEarned,LongTermNationalBonds,ShortTermNationalBonds,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,DepositInterestEarned,InterestEarned,InterestExpense,WageEarned,UnearnedRevenue+NationalBondInterestEarned	1	NationalBondInterestEarned+Net	4	NetIncome,NetLoss,ElectronicallyRecordedReceivable,ElectronicallyRecordedObligations+Net income	13	NetIncome,SubsidyIncome,RentalIncome,WageEarned,CentralBankPaymentIncome,NetLoss,ElectronicallyRecordedReceivable,PrepaidCorporateIncomeTaxes,CashOverShort,ElectronicallyRecordedObligations+Net loss	9	NetLoss,NetIncome,ElectronicallyRecordedReceivable,CashOverShort,ElectronicallyRecordedObligations,BadDebtLoss,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,MiscellaneousLoss+NetIncome	1	NetIncome+NetLoss	1	NetLoss+Notes	6	CentralBankNotePayable,NotesReceivable,NotesLoansReceivable,NotesPayable,NotesLoansPayable,LossOnSalesOfNotesReceivable+Notes payable	15	CentralBankNotePayable,NotesPayable,NotesLoansPayable,LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,DepositPayable,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,ReserveDepositPayable+Notes receivable	13	NotesReceivable,NotesLoansReceivable,LossOnSalesOfNotesReceivable,LongTermLoansReceivable,AccountsReceivable,ShortTermLoansReceivable,ReserveDepositReceivable,CentralBankNotePayable,ElectronicallyRecordedReceivable,CreditCardReceivable+NotesLoansPayable	1	NotesLoansPayable+NotesLoansReceivable	1	NotesLoansReceivable+NotesPayable	1	NotesPayable+NotesReceivable	2	NotesReceivable,LossOnSalesOfNotesReceivable+OCI/資本の部の項目)	1	CumulativeTranslationAdjustment+Ordinary	1	OrdinaryProfit+Ordinary profit	2	OrdinaryProfit,GrossProfit+OrdinaryProfit	1	OrdinaryProfit+Other	2	OtherReceivables,OtherPayables+Other payables	2	OtherPayables,OtherReceivables+Other receivables	2	OtherReceivables,OtherPayables+OtherPayables	1	OtherPayables+OtherReceivables	1	OtherReceivables+Patent	1	Patent+Payment	6	CentralBankPaymentExpense,ReceiptFee,CentralBankPaymentIncome,PaymentsOnBehalf,SuspensePayments,PaymentFees+Payment fees / fees paid	32	PaymentFees,ReceiptFee,CentralBankPaymentExpense,CentralBankPaymentIncome,Products,ReserveDepositReceivable,GovernmentService,ReserveForDepreciation,DepositPayable,ReserveDepositPayable+PaymentFees	2	ReceiptFee,PaymentFees+Payments	2	PaymentsOnBehalf,SuspensePayments+Payments made on behalf	31	PaymentsOnBehalf,LongTermNationalBonds,ShortTermNationalBonds,LongTermLoansReceivable,LongTermLoansPayable,ReserveForDepreciation,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,Depreciation,AmortizationExpense+PaymentsOnBehalf	1	PaymentsOnBehalf+Petty	1	PettyCash+Petty cash	3	PettyCash,Cash,CashOverShort+PettyCash	1	PettyCash+Prepaid	2	PrepaidExpenses,PrepaidCorporateIncomeTaxes+Prepaid corporate income taxes	13	PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes,TaxesExpense,NetIncome,SubsidyIncome,RentalIncome,WageEarned,TaxesRevenue,CentralBankPaymentIncome+Prepaid expenses	8	PrepaidExpenses,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidCorporateIncomeTaxes,AccruedExpenses,CommunicationExpenses+PrepaidCorporateIncomeTaxes	1	PrepaidCorporateIncomeTaxes+PrepaidExpenses	1	PrepaidExpenses+Products	2	Products,MerchandiseInventory+Provision	1	ProvisionForDoubtfulAccounts+Provision for doubtful accounts	11	ProvisionForDoubtfulAccounts,AllowanceForDoubtfulAccounts,AccumulatedDepreciation,ReversalOfAllowanceForDoubtfulAccounts,AccountsReceivable,ReserveForDepreciation,ReserveDepositPayable,AmortizationExpense,MerchandiseInventory,AccountsPayable+ProvisionForDoubtfulAccounts	1	ProvisionForDoubtfulAccounts+Purchases	2	Purchases,MerchandiseInventory+Purchases\/Sales\/MerchandiseInventory).	1	MerchandiseInventory+Real	1	Building+Real estate	1	Building+Receipt	3	ReceiptFee,SuspenseReceipts,PaymentFees+Receipt fee	3	ReceiptFee,PaymentFees,SuspenseReceipts+ReceiptFee	2	ReceiptFee,PaymentFees+Recognised	1	EquityInEarningsOfInvestee+Recovery	1	RecoveryOfBadDebts+Recovery of bad debts written off	13	RecoveryOfBadDebts,LossOnSalesOfFixedAssets,GainOnSalesOfFixedAssets,SalesCost,GrossProfit,OrdinaryProfit,EquityInEarningsOfInvestee,Software,BadDebtLoss,LossOnSalesOfNotesReceivable+RecoveryOfBadDebts	1	RecoveryOfBadDebts+Rent	3	CurrentDeposits,RentExpense,RentalIncome+RentExpense	1	RentExpense+Rental	1	RentalIncome+Rental income	10	RentalIncome,NetIncome,SubsidyIncome,WageEarned,CentralBankPaymentIncome,PrepaidCorporateIncomeTaxes,CashOverShort,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes,MiscellaneousIncome+RentalIncome	1	RentalIncome+Reserve	5	ReserveDepositReceivable,ReserveForDepreciation,ReserveDepositPayable,AccumulatedDepreciation,LegalRetainedEarnings+Reserve deposits, asset side	47	ReserveDepositReceivable,ReserveDepositPayable,AllowanceForDoubtfulAccounts,Cash,Deposits,CurrentDeposits,Securities,InvestmentSecurities,InvestmentInAssociate,LongTermNationalBonds+Reserve deposits, liability side	28	ReserveDepositPayable,ReserveDepositReceivable,ReserveForDepreciation,AllowanceForDoubtfulAccounts,AccumulatedDepreciation,LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,DepositPayable,LongTermNationalBondsPayable+Reserve for depreciation	12	ReserveForDepreciation,AccumulatedDepreciation,AmortizationExpense,ReserveDepositReceivable,ReserveDepositPayable,Depreciation,MerchandiseInventory,AllowanceForDoubtfulAccounts,LegalRetainedEarnings,ProvisionForDoubtfulAccounts+ReserveDepositPayable	1	ReserveDepositPayable+ReserveDepositReceivable	1	ReserveDepositReceivable+ReserveForDepreciation	2	ReserveForDepreciation,AccumulatedDepreciation+Retained	4	RetainedEarnings,AccumulatedDepreciation,LegalRetainedEarnings,CommunicationExpenses+Retained earnings	5	RetainedEarnings,LegalRetainedEarnings,EquityInEarningsOfInvestee,AccumulatedDepreciation,CommunicationExpenses+RetainedEarnings	2	RetainedEarnings,LegalRetainedEarnings+Revenue	21	ValueAdded,SubsidyIncome,NationalBondInterestEarned,DepositInterestEarned,GrossProfit,OrdinaryProfit,InterestEarned,ReceiptFee,RentalIncome,WageEarned+Revenue:	19	ValueAdded,SubsidyIncome,NationalBondInterestEarned,DepositInterestEarned,GrossProfit,OrdinaryProfit,InterestEarned,ReceiptFee,RentalIncome,WageEarned+Reversal	1	ReversalOfAllowanceForDoubtfulAccounts+Reversal of allowance for doubtful accounts	21	ReversalOfAllowanceForDoubtfulAccounts,AllowanceForDoubtfulAccounts,AccumulatedDepreciation,ProvisionForDoubtfulAccounts,CommunicationExpenses,AccountsReceivable,ReserveForDepreciation,ReserveDepositPayable,AmortizationExpense,SalesCost+ReversalOfAllowanceForDoubtfulAccounts	1	ReversalOfAllowanceForDoubtfulAccounts+SNA\/macro-accounting	1	AccumulatedDepreciation+SNA\/マクロ系の旧称。簿記の間接法には	1	ReserveForDepreciation+Sales	6	SalesCost,Sales,MerchandiseInventory,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,GainOnSalesOfFixedAssets+SalesCost	1	SalesCost+Savings	1	Deposits+Savings deposits	6	Deposits,CurrentDeposits,ReserveDepositReceivable,DepositPayable,ReserveDepositPayable,DepositsReceived+Securities	2	Securities,InvestmentSecurities+Short-term	4	ShortTermNationalBonds,ShortTermLoansReceivable,ShortTermLoansPayable,ShortTermNationalBondsPayable+Short-term loans payable	16	ShortTermLoansPayable,ShortTermLoansReceivable,LongTermLoansPayable,LoansPayable,ShortTermNationalBondsPayable,NotesLoansPayable,ShortTermNationalBonds,LongTermLoansReceivable,DepositPayable,LongTermNationalBondsPayable+Short-term loans receivable	16	ShortTermLoansReceivable,LongTermLoansReceivable,ShortTermLoansPayable,NotesLoansReceivable,ShortTermNationalBonds,AccountsReceivable,ReserveDepositReceivable,LongTermLoansPayable,LoansPayable,ShortTermNationalBondsPayable+Short-term national bonds	7	ShortTermNationalBonds,ShortTermNationalBondsPayable,LongTermNationalBonds,LongTermNationalBondsPayable,ShortTermLoansReceivable,ShortTermLoansPayable,NationalBondInterestEarned+Short-term national bonds payable	16	ShortTermNationalBondsPayable,ShortTermNationalBonds,LongTermNationalBondsPayable,LongTermNationalBonds,ShortTermLoansPayable,ShortTermLoansReceivable,LongTermLoansPayable,LoansPayable,DepositPayable,ReserveDepositPayable+ShortTermLoansPayable	1	ShortTermLoansPayable+ShortTermLoansReceivable	1	ShortTermLoansReceivable+ShortTermNationalBonds	2	ShortTermNationalBonds,ShortTermNationalBondsPayable+ShortTermNationalBondsPayable	1	ShortTermNationalBondsPayable+Software	1	Software+Stock	2	StockInvestment,CapitalStock+Stock investment	5	StockInvestment,InvestmentSecurities,InvestmentInAssociate,EquipmentInvestment,CapitalStock+StockInvestment	1	StockInvestment+Subsidy	2	SubsidyExpense,SubsidyIncome+Subsidy expenditure	4	SubsidyExpense,WageExpenditure,ConsumptionExpenditure,SubsidyIncome+Subsidy income	11	SubsidyIncome,SubsidyExpense,NetIncome,RentalIncome,WageEarned,CentralBankPaymentIncome,PrepaidCorporateIncomeTaxes,CashOverShort,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes+SubsidyExpense	1	SubsidyExpense+SubsidyIncome	1	SubsidyIncome+Supplies	1	SuppliesExpenses+SuppliesExpenses	1	SuppliesExpenses+Suspense	3	SuspensePayments,CashOverShort,SuspenseReceipts+Suspense payments	4	SuspensePayments,PaymentsOnBehalf,CashOverShort,SuspenseReceipts+Suspense receipts	3	SuspenseReceipts,SuspensePayments,CashOverShort+SuspensePayments	1	SuspensePayments+SuspenseReceipts	1	SuspenseReceipts+Tax	8	TaxesExpense,TaxesRevenue,ConsumptionTaxPaid,PrepaidCorporateIncomeTaxes,ConsumptionTaxReceived,AccruedConsumptionTax,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes+Tax revenue	28	TaxesRevenue,TaxesExpense,ValueAdded,SubsidyIncome,NationalBondInterestEarned,DepositInterestEarned,GrossProfit,OrdinaryProfit,InterestEarned,ReceiptFee+Taxes	5	TaxesExpense,TaxesRevenue,PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes+TaxesExpense	1	TaxesExpense+TaxesRevenue	1	TaxesRevenue+This	2	AllowanceForDoubtfulAccounts,AccumulatedDepreciation+Trademark	1	Trademark+Travel	1	BusinessTrip+Travel and transportation	8	BusinessTrip,Products,Machinery,MerchandiseInventory,Land,Fixtures,CashOverShort,AllowanceForDoubtfulAccounts+Unearned	1	UnearnedRevenue+Unearned revenue	21	UnearnedRevenue,ValueAdded,SubsidyIncome,NationalBondInterestEarned,DepositInterestEarned,GrossProfit,OrdinaryProfit,InterestEarned,ReceiptFee,RentalIncome+UnearnedRevenue	1	UnearnedRevenue+Unpaid	3	AccruedConsumptionTax,AccruedCorporateIncomeTaxes,UnpaidDividends+Unpaid dividends	3	UnpaidDividends,AccruedConsumptionTax,AccruedCorporateIncomeTaxes+UnpaidDividends	1	UnpaidDividends+Use	3	MiscellaneousExpenses,MerchandiseInventory,ReversalOfAllowanceForDoubtfulAccounts+Utilities	1	UtilitiesExpense+UtilitiesExpense	1	UtilitiesExpense+Value	2	ValueAdded,AllowanceForDoubtfulAccounts+Value added	2	ValueAdded,AllowanceForDoubtfulAccounts+ValueAdded	1	ValueAdded+Vehicle	1	Vehicle+Vehicles	1	Vehicle+Wage	2	WageExpenditure,WageEarned+Wage income	11	WageEarned,WageExpenditure,NetIncome,SubsidyIncome,RentalIncome,CentralBankPaymentIncome,PrepaidCorporateIncomeTaxes,CashOverShort,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes+WageEarned	1	WageEarned+WageExpenditure	1	WageExpenditure+Wages	1	WageExpenditure+Write	1	AllowanceForDoubtfulAccounts+a	108	Cash,Deposits,CurrentDeposits,Securities,InvestmentSecurities,InvestmentInAssociate,LongTermNationalBonds,ShortTermNationalBonds,Products,Machinery+accepted	1	DepositPayable+account	13	AccountsReceivable,ReserveDepositPayable,MerchandiseInventory,PrepaidExpenses,AccruedRevenue,CashOverShort,AccountsPayable,UnearnedRevenue,AccruedExpenses,AllowanceForDoubtfulAccounts+accounts	7	AccountsReceivable,ReserveDepositPayable,AccountsPayable,AllowanceForDoubtfulAccounts,AccumulatedDepreciation,ProvisionForDoubtfulAccounts,ReversalOfAllowanceForDoubtfulAccounts+accounts payable	17	ReserveDepositPayable,AccountsPayable,AccountsReceivable,LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,DepositPayable,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,CentralBankNotePayable+accounts receivable	16	AccountsReceivable,LongTermLoansReceivable,ShortTermLoansReceivable,ReserveDepositReceivable,ReserveDepositPayable,NotesReceivable,ElectronicallyRecordedReceivable,CreditCardReceivable,NotesLoansReceivable,OtherReceivables+accountspayable	2	ReserveDepositPayable,AccountsPayable+accountsreceivable	1	AccountsReceivable+accrual	4	PrepaidExpenses,AccruedRevenue,UnearnedRevenue,AccruedExpenses+accrued (unpaid) consumption tax	11	AccruedConsumptionTax,AccruedCorporateIncomeTaxes,ConsumptionTaxPaid,ConsumptionTaxReceived,TaxesExpense,ConsumptionExpenditure,TaxesRevenue,AccruedRevenue,PrepaidCorporateIncomeTaxes,AccruedExpenses+accrued (unpaid) corporate income taxes	15	AccruedCorporateIncomeTaxes,PrepaidCorporateIncomeTaxes,CorporateIncomeTaxes,AccruedConsumptionTax,TaxesExpense,NetIncome,SubsidyIncome,RentalIncome,WageEarned,TaxesRevenue+accrued expenses	10	AccruedExpenses,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedRevenue,AccruedConsumptionTax,AccruedCorporateIncomeTaxes,CommunicationExpenses+accrued revenue	24	AccruedRevenue,ValueAdded,SubsidyIncome,NationalBondInterestEarned,DepositInterestEarned,GrossProfit,OrdinaryProfit,InterestEarned,ReceiptFee,RentalIncome+accruedconsumptiontax	1	AccruedConsumptionTax+accruedcorporateincometaxes	1	AccruedCorporateIncomeTaxes+accruedexpenses	1	AccruedExpenses+accruedrevenue	1	AccruedRevenue+accumulated	2	ReserveForDepreciation,AccumulatedDepreciation+accumulated depreciation	4	ReserveForDepreciation,AccumulatedDepreciation,Depreciation,AmortizationExpense+accumulateddepreciation	2	ReserveForDepreciation,AccumulatedDepreciation+added	1	ValueAdded+adding	1	AllowanceForDoubtfulAccounts+adjustment	1	CumulativeTranslationAdjustment+advances paid	9	AdvancesPaid,PrepaidExpenses,ConsumptionTaxPaid,PrepaidCorporateIncomeTaxes,AdvancesReceived,AccruedConsumptionTax,AccruedCorporateIncomeTaxes,UnpaidDividends,PaymentFees+advances received	5	AdvancesReceived,DepositPayable,AdvancesPaid,DepositsReceived,ConsumptionTaxReceived+advancespaid	1	AdvancesPaid+advancesreceived	1	AdvancesReceived+advertising	1	AdvertisingExpense+advertisingexpense	1	AdvertisingExpense+allowance	3	AllowanceForDoubtfulAccounts,AccumulatedDepreciation,ReversalOfAllowanceForDoubtfulAccounts+allowance for doubtful accounts	11	AllowanceForDoubtfulAccounts,AccumulatedDepreciation,ReversalOfAllowanceForDoubtfulAccounts,ProvisionForDoubtfulAccounts,AccountsReceivable,ReserveForDepreciation,ReserveDepositPayable,AmortizationExpense,MerchandiseInventory,AccountsPayable+allowancefordoubtfulaccounts	3	AllowanceForDoubtfulAccounts,AccumulatedDepreciation,ReversalOfAllowanceForDoubtfulAccounts+amortization expense for intangibles	28	AmortizationExpense,CommunicationExpenses,ReserveForDepreciation,Depreciation,SalesCost,BusinessTrip,Commutation,UtilitiesExpense,RentExpense,AdvertisingExpense+amortizationexpense	1	AmortizationExpense+amount	1	InvestmentInAssociate+an	28	Products,Machinery,LongTermLoansReceivable,ShortTermLoansReceivable,LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,CentralBankNotePayable,AmortizationExpense,BusinessTrip+and	8	Products,Machinery,BusinessTrip,MerchandiseInventory,Land,Fixtures,CashOverShort,AllowanceForDoubtfulAccounts+as	48	Cash,Deposits,CurrentDeposits,Securities,InvestmentSecurities,InvestmentInAssociate,LongTermNationalBonds,ShortTermNationalBonds,Products,Machinery+asset	43	Cash,Deposits,CurrentDeposits,Securities,InvestmentSecurities,InvestmentInAssociate,LongTermNationalBonds,ShortTermNationalBonds,Products,Machinery+assets	2	LossOnSalesOfFixedAssets,GainOnSalesOfFixedAssets+associate	1	InvestmentInAssociate+at	25	InvestmentInAssociate,LongTermNationalBonds,ShortTermNationalBonds,Building,ReserveForDepreciation,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,Depreciation,AmortizationExpense,BusinessTrip+backward	1	CommunicationExpenses+bad	2	BadDebtLoss,RecoveryOfBadDebts+bad debt loss	7	BadDebtLoss,RecoveryOfBadDebts,NetLoss,CashOverShort,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,MiscellaneousLoss+baddebtloss	1	BadDebtLoss+balance	2	AllowanceForDoubtfulAccounts,ReversalOfAllowanceForDoubtfulAccounts+bank	4	CentralBankNotePayable,CentralBankPaymentExpense,CentralBankPaymentIncome,BankOverdraft+bank overdraft	4	BankOverdraft,CentralBankNotePayable,CentralBankPaymentExpense,CentralBankPaymentIncome+bankoverdraft	1	BankOverdraft+behalf	1	PaymentsOnBehalf+bond	5	LongTermNationalBonds,ShortTermNationalBonds,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,NationalBondInterestEarned+bonds	4	LongTermNationalBonds,ShortTermNationalBonds,LongTermNationalBondsPayable,ShortTermNationalBondsPayable+bookkeeping	1	AccumulatedDepreciation+building	1	Building+businesstrip	1	BusinessTrip+by	1	ReversalOfAllowanceForDoubtfulAccounts+canonical	1	AccumulatedDepreciation+capital stock	2	CapitalStock,StockInvestment+capitalstock	1	CapitalStock+card	1	CreditCardReceivable+cash	3	Cash,PettyCash,CashOverShort+cash over and short	17	CashOverShort,AllowanceForDoubtfulAccounts,Cash,ShortTermNationalBonds,Products,Machinery,ShortTermLoansReceivable,GovernmentService,ShortTermLoansPayable,ShortTermNationalBondsPayable+cashovershort	1	CashOverShort+central bank notes	9	CentralBankNotePayable,CentralBankPaymentExpense,CentralBankPaymentIncome,NotesReceivable,NotesLoansReceivable,NotesPayable,NotesLoansPayable,BankOverdraft,LossOnSalesOfNotesReceivable+central bank payment to treasury	14	CentralBankPaymentExpense,CentralBankPaymentIncome,CentralBankNotePayable,Products,StockInvestment,CapitalStock,ReceiptFee,MerchandiseInventory,PaymentsOnBehalf,SuspensePayments+centralbanknotepayable	1	CentralBankNotePayable+centralbankpaymentexpense	1	CentralBankPaymentExpense+centralbankpaymentincome	1	CentralBankPaymentIncome+claims	1	ElectronicallyRecordedReceivable+classified	2	AllowanceForDoubtfulAccounts,AccumulatedDepreciation+cleared	1	CashOverShort+closing	1	CashOverShort+communication	2	Commutation,CommunicationExpenses+communication expenses	7	Commutation,CommunicationExpenses,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedExpenses+communicationexpenses	2	Commutation,CommunicationExpenses+commutation	2	Commutation,CommunicationExpenses+compatibility.	1	CommunicationExpenses+consumption	4	ConsumptionExpenditure,ConsumptionTaxPaid,ConsumptionTaxReceived,AccruedConsumptionTax+consumption expenditure	6	ConsumptionExpenditure,WageExpenditure,SubsidyExpense,ConsumptionTaxPaid,ConsumptionTaxReceived,AccruedConsumptionTax+consumption tax paid	13	ConsumptionTaxPaid,AccruedConsumptionTax,PrepaidCorporateIncomeTaxes,ConsumptionTaxReceived,AccruedCorporateIncomeTaxes,TaxesExpense,ConsumptionExpenditure,TaxesRevenue,AdvancesPaid,PrepaidExpenses+consumption tax received	12	ConsumptionTaxReceived,ConsumptionTaxPaid,AccruedConsumptionTax,DepositPayable,TaxesExpense,ConsumptionExpenditure,TaxesRevenue,PrepaidCorporateIncomeTaxes,AdvancesReceived,DepositsReceived+consumptionexpenditure	1	ConsumptionExpenditure+consumptiontaxpaid	1	ConsumptionTaxPaid+consumptiontaxreceived	1	ConsumptionTaxReceived+contra-asset	1	AllowanceForDoubtfulAccounts+corporate	3	PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes+corporate income taxes	12	PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes,TaxesExpense,NetIncome,SubsidyIncome,RentalIncome,WageEarned,TaxesRevenue,CentralBankPaymentIncome+corporateincometaxes	3	PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes+cost of sales	18	SalesCost,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,PaymentFees,CommunicationExpenses,GainOnSalesOfFixedAssets,GrossProfit,OrdinaryProfit,Sales,EquityInEarningsOfInvestee+counterpart	3	PaymentFees,CommunicationExpenses,ReversalOfAllowanceForDoubtfulAccounts+credit card receivable	12	CreditCardReceivable,LongTermLoansReceivable,AccountsReceivable,ShortTermLoansReceivable,ReserveDepositReceivable,NotesReceivable,ElectronicallyRecordedReceivable,NotesLoansReceivable,OtherReceivables,AllowanceForDoubtfulAccounts+credit-balance	1	AllowanceForDoubtfulAccounts+creditcardreceivable	1	CreditCardReceivable+cumulative translation adjustment	1	CumulativeTranslationAdjustment+cumulativetranslationadjustment	1	CumulativeTranslationAdjustment+current deposits	6	CurrentDeposits,Deposits,ReserveDepositReceivable,DepositPayable,ReserveDepositPayable,DepositsReceived+currentdeposits	1	CurrentDeposits+debit	1	PaymentFees+debt	2	BadDebtLoss,RecoveryOfBadDebts+debts	1	RecoveryOfBadDebts+deferral	4	PrepaidExpenses,AccruedRevenue,UnearnedRevenue,AccruedExpenses+deferring	1	AllowanceForDoubtfulAccounts+delivery	1	DeliveryExpenses+deliveryexpenses	1	DeliveryExpenses+deposit interest earned	12	DepositInterestEarned,NationalBondInterestEarned,InterestEarned,Deposits,CurrentDeposits,ReserveDepositReceivable,DepositPayable,ReserveDepositPayable,InterestExpense,WageEarned+depositinterestearned	1	DepositInterestEarned+depositpayable	2	DepositPayable,ReserveDepositPayable+deposits	6	Deposits,CurrentDeposits,ReserveDepositReceivable,DepositPayable,ReserveDepositPayable,DepositsReceived+deposits accepted	6	DepositPayable,Deposits,CurrentDeposits,ReserveDepositReceivable,ReserveDepositPayable,DepositsReceived+deposits received	8	DepositPayable,DepositsReceived,Deposits,CurrentDeposits,ReserveDepositReceivable,ReserveDepositPayable,AdvancesReceived,ConsumptionTaxReceived+deposits,	2	ReserveDepositReceivable,ReserveDepositPayable+depositsreceived	2	DepositPayable,DepositsReceived+depreciation	4	ReserveForDepreciation,Depreciation,AmortizationExpense,AccumulatedDepreciation+depreciation;	1	AccumulatedDepreciation+dividends	1	UnpaidDividends+doubtful	4	AllowanceForDoubtfulAccounts,AccumulatedDepreciation,ProvisionForDoubtfulAccounts,ReversalOfAllowanceForDoubtfulAccounts+earned	5	NationalBondInterestEarned,DepositInterestEarned,InterestEarned,WageEarned,UnearnedRevenue+earnings	3	RetainedEarnings,EquityInEarningsOfInvestee,LegalRetainedEarnings+electronically recorded monetary claims	2	ElectronicallyRecordedReceivable,ElectronicallyRecordedObligations+electronically recorded monetary obligations	2	ElectronicallyRecordedObligations,ElectronicallyRecordedReceivable+electronicallyrecordedobligations	1	ElectronicallyRecordedObligations+electronicallyrecordedreceivable	1	ElectronicallyRecordedReceivable+equipment	3	Machinery,EquipmentInvestment,Fixtures+equipment investment	6	EquipmentInvestment,InvestmentSecurities,InvestmentInAssociate,Machinery,StockInvestment,Fixtures+equipmentinvestment	1	EquipmentInvestment+equity	6	InvestmentInAssociate,CapitalStock,RetainedEarnings,EquityInEarningsOfInvestee,LegalRetainedEarnings,CumulativeTranslationAdjustment+equity in earnings of investee	44	EquityInEarningsOfInvestee,RetainedEarnings,LegalRetainedEarnings,InvestmentInAssociate,OrdinaryProfit,CommunicationExpenses,GainOnSalesOfFixedAssets,ReversalOfAllowanceForDoubtfulAccounts,Deposits,InvestmentSecurities+equityinearningsofinvestee	1	EquityInEarningsOfInvestee+estate	1	Building+estimated	1	ReversalOfAllowanceForDoubtfulAccounts+examples	1	ReserveDepositPayable+excess	1	ReversalOfAllowanceForDoubtfulAccounts+existing	2	AccumulatedDepreciation,ReversalOfAllowanceForDoubtfulAccounts+expenditure	3	WageExpenditure,ConsumptionExpenditure,SubsidyExpense+expense	22	Depreciation,AmortizationExpense,SalesCost,BusinessTrip,Commutation,UtilitiesExpense,RentExpense,AdvertisingExpense,DeliveryExpenses,SuppliesExpenses+expenses	7	Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidExpenses,AccruedExpenses,CommunicationExpenses+fee	2	ReceiptFee,PaymentFees+fees	2	ReceiptFee,PaymentFees+fixed	2	LossOnSalesOfFixedAssets,GainOnSalesOfFixedAssets+fixtures	1	Fixtures+fixtures and equipment	9	Fixtures,Machinery,Products,EquipmentInvestment,BusinessTrip,MerchandiseInventory,Land,CashOverShort,AllowanceForDoubtfulAccounts+for	8	ReserveForDepreciation,AmortizationExpense,MerchandiseInventory,AllowanceForDoubtfulAccounts,AccumulatedDepreciation,ProvisionForDoubtfulAccounts,CommunicationExpenses,ReversalOfAllowanceForDoubtfulAccounts+gain on sales of fixed assets	39	GainOnSalesOfFixedAssets,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,SalesCost,MerchandiseInventory,CommunicationExpenses,LongTermNationalBonds,ShortTermNationalBonds,LongTermLoansReceivable,LongTermLoansPayable+gainonsalesoffixedassets	1	GainOnSalesOfFixedAssets+gold	1	Gold+government service	1	GovernmentService+governmentservice	1	GovernmentService+gross profit	2	GrossProfit,OrdinaryProfit+grossprofit	1	GrossProfit+in	35	Deposits,InvestmentSecurities,InvestmentInAssociate,Products,Machinery,Building,StockInvestment,EquipmentInvestment,RetainedEarnings,AmortizationExpense+income	10	NetIncome,SubsidyIncome,RentalIncome,WageEarned,CentralBankPaymentIncome,PrepaidCorporateIncomeTaxes,CashOverShort,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes,MiscellaneousIncome+independent	1	AllowanceForDoubtfulAccounts+indirect	1	AccumulatedDepreciation+instead.	1	MerchandiseInventory+intact,	1	AllowanceForDoubtfulAccounts+intangibles	1	AmortizationExpense+interest	4	InterestExpense,NationalBondInterestEarned,DepositInterestEarned,InterestEarned+interest earned	6	NationalBondInterestEarned,DepositInterestEarned,InterestEarned,InterestExpense,WageEarned,UnearnedRevenue+interest expense	25	InterestExpense,Depreciation,AmortizationExpense,SalesCost,BusinessTrip,Commutation,UtilitiesExpense,RentExpense,AdvertisingExpense,DeliveryExpenses+interestearned	3	NationalBondInterestEarned,DepositInterestEarned,InterestEarned+interestexpense	1	InterestExpense+inventory	2	Products,MerchandiseInventory+investee	1	EquityInEarningsOfInvestee+investment	4	InvestmentSecurities,InvestmentInAssociate,StockInvestment,EquipmentInvestment+investment in associate	35	InvestmentInAssociate,InvestmentSecurities,StockInvestment,EquipmentInvestment,Deposits,Products,Machinery,Building,RetainedEarnings,AmortizationExpense+investment securities	5	InvestmentSecurities,Securities,InvestmentInAssociate,StockInvestment,EquipmentInvestment+investmentinassociate	1	InvestmentInAssociate+investmentsecurities	1	InvestmentSecurities+is	13	Products,AdvertisingExpense,MiscellaneousExpenses,EquityInEarningsOfInvestee,MerchandiseInventory,CashOverShort,AllowanceForDoubtfulAccounts,AccumulatedDepreciation,ProvisionForDoubtfulAccounts,MiscellaneousLoss+keeps	1	AllowanceForDoubtfulAccounts+land	1	Land+legacy	2	AccumulatedDepreciation,CommunicationExpenses+legal (appropriated) retained earnings reserve	8	LegalRetainedEarnings,RetainedEarnings,AccumulatedDepreciation,ReserveDepositReceivable,ReserveForDepreciation,ReserveDepositPayable,EquityInEarningsOfInvestee,CommunicationExpenses+legalretainedearnings	1	LegalRetainedEarnings+level).	1	AllowanceForDoubtfulAccounts+liability	26	LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,ReserveForDepreciation,DepositPayable,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,ReserveDepositPayable,CentralBankNotePayable,AccountsPayable+loans	7	LongTermLoansReceivable,ShortTermLoansReceivable,LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,NotesLoansReceivable,NotesLoansPayable+loans payable	15	LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,NotesLoansPayable,LongTermLoansReceivable,ShortTermLoansReceivable,DepositPayable,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,ReserveDepositPayable+loans payable on notes	40	NotesLoansPayable,LongTermLoansPayable,NotesLoansReceivable,LongTermLoansReceivable,ShortTermLoansPayable,LoansPayable,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,CentralBankNotePayable,NotesPayable+loans receivable on notes	40	NotesLoansReceivable,LongTermLoansReceivable,NotesLoansPayable,LossOnSalesOfNotesReceivable,ShortTermLoansReceivable,LongTermLoansPayable,NotesReceivable,ElectronicallyRecordedReceivable,LongTermNationalBonds,ShortTermNationalBonds+loanspayable	4	LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,NotesLoansPayable+long-term loans payable	16	LongTermLoansPayable,LongTermLoansReceivable,ShortTermLoansPayable,LoansPayable,LongTermNationalBondsPayable,NotesLoansPayable,LongTermNationalBonds,ShortTermLoansReceivable,DepositPayable,ShortTermNationalBondsPayable+long-term loans receivable	16	LongTermLoansReceivable,ShortTermLoansReceivable,LongTermLoansPayable,NotesLoansReceivable,LongTermNationalBonds,AccountsReceivable,ReserveDepositReceivable,ShortTermLoansPayable,LoansPayable,LongTermNationalBondsPayable+long-term national bonds	7	LongTermNationalBonds,LongTermNationalBondsPayable,ShortTermNationalBonds,ShortTermNationalBondsPayable,LongTermLoansReceivable,LongTermLoansPayable,NationalBondInterestEarned+long-term national bonds payable	16	LongTermNationalBondsPayable,LongTermNationalBonds,ShortTermNationalBondsPayable,ShortTermNationalBonds,LongTermLoansPayable,LongTermLoansReceivable,ShortTermLoansPayable,LoansPayable,DepositPayable,ReserveDepositPayable+longtermloanspayable	1	LongTermLoansPayable+longtermloansreceivable	1	LongTermLoansReceivable+longtermnationalbonds	2	LongTermNationalBonds,LongTermNationalBondsPayable+longtermnationalbondspayable	1	LongTermNationalBondsPayable+loss	6	NetLoss,CashOverShort,BadDebtLoss,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,MiscellaneousLoss+loss on sales of fixed assets	43	LossOnSalesOfFixedAssets,GainOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,SalesCost,MerchandiseInventory,CommunicationExpenses,LongTermNationalBonds,ShortTermNationalBonds,LongTermLoansReceivable,LongTermLoansPayable+loss on sales of notes receivable	51	LossOnSalesOfNotesReceivable,LossOnSalesOfFixedAssets,NotesLoansReceivable,GainOnSalesOfFixedAssets,LongTermLoansReceivable,SalesCost,NotesReceivable,ElectronicallyRecordedReceivable,MerchandiseInventory,NotesLoansPayable+lossonsalesoffixedassets	1	LossOnSalesOfFixedAssets+lossonsalesofnotesreceivable	1	LossOnSalesOfNotesReceivable+machinery	1	Machinery+machinery and equipment	9	Machinery,Fixtures,Products,EquipmentInvestment,BusinessTrip,MerchandiseInventory,Land,CashOverShort,AllowanceForDoubtfulAccounts+made	1	PaymentsOnBehalf+merchandise inventory	2	Products,MerchandiseInventory+merchandiseinventory	2	Products,MerchandiseInventory+method	4	InvestmentInAssociate,EquityInEarningsOfInvestee,MerchandiseInventory,AccumulatedDepreciation+method.	1	EquityInEarningsOfInvestee+miscellaneous	4	MiscellaneousExpenses,CashOverShort,MiscellaneousLoss,MiscellaneousIncome+miscellaneous income	12	CashOverShort,MiscellaneousIncome,MiscellaneousExpenses,NetIncome,SubsidyIncome,RentalIncome,WageEarned,CentralBankPaymentIncome,PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes+miscellaneous loss	8	CashOverShort,MiscellaneousLoss,MiscellaneousExpenses,NetLoss,BadDebtLoss,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,MiscellaneousIncome+miscellaneousexpenses	1	MiscellaneousExpenses+miscellaneousincome	2	CashOverShort,MiscellaneousIncome+miscellaneousloss	2	CashOverShort,MiscellaneousLoss+monetary	2	ElectronicallyRecordedReceivable,ElectronicallyRecordedObligations+name.	1	AccumulatedDepreciation+named	1	CommunicationExpenses+national	5	LongTermNationalBonds,ShortTermNationalBonds,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,NationalBondInterestEarned+national bond interest earned	10	NationalBondInterestEarned,LongTermNationalBonds,ShortTermNationalBonds,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,DepositInterestEarned,InterestEarned,InterestExpense,WageEarned,UnearnedRevenue+nationalbondinterestearned	1	NationalBondInterestEarned+net income	13	NetIncome,SubsidyIncome,RentalIncome,WageEarned,CentralBankPaymentIncome,NetLoss,ElectronicallyRecordedReceivable,PrepaidCorporateIncomeTaxes,CashOverShort,ElectronicallyRecordedObligations+net loss	9	NetLoss,NetIncome,ElectronicallyRecordedReceivable,CashOverShort,ElectronicallyRecordedObligations,BadDebtLoss,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,MiscellaneousLoss+netincome	1	NetIncome+netloss	1	NetLoss+new	1	AllowanceForDoubtfulAccounts+non-negative	1	AllowanceForDoubtfulAccounts+notes	6	CentralBankNotePayable,NotesReceivable,NotesLoansReceivable,NotesPayable,NotesLoansPayable,LossOnSalesOfNotesReceivable+notes payable	15	CentralBankNotePayable,NotesPayable,NotesLoansPayable,LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,DepositPayable,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,ReserveDepositPayable+notes receivable	13	NotesReceivable,NotesLoansReceivable,LossOnSalesOfNotesReceivable,LongTermLoansReceivable,AccountsReceivable,ShortTermLoansReceivable,ReserveDepositReceivable,CentralBankNotePayable,ElectronicallyRecordedReceivable,CreditCardReceivable+notesloanspayable	1	NotesLoansPayable+notesloansreceivable	1	NotesLoansReceivable+notespayable	1	NotesPayable+notesreceivable	2	NotesReceivable,LossOnSalesOfNotesReceivable+obligations	1	ElectronicallyRecordedObligations+of	12	SalesCost,GrossProfit,OrdinaryProfit,EquityInEarningsOfInvestee,Software,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,PaymentFees,CommunicationExpenses,GainOnSalesOfFixedAssets+off	3	LossOnSalesOfFixedAssets,GainOnSalesOfFixedAssets,RecoveryOfBadDebts+on	30	LongTermNationalBonds,ShortTermNationalBonds,LongTermLoansReceivable,LongTermLoansPayable,ReserveForDepreciation,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,Depreciation,AmortizationExpense,BusinessTrip+ordinary profit	2	OrdinaryProfit,GrossProfit+ordinaryprofit	1	OrdinaryProfit+other payables	2	OtherPayables,OtherReceivables+other receivables	2	OtherReceivables,OtherPayables+otherpayables	1	OtherPayables+otherreceivables	1	OtherReceivables+over	5	GovernmentService,CashOverShort,BankOverdraft,AllowanceForDoubtfulAccounts,RecoveryOfBadDebts+overdraft	1	BankOverdraft+paid	8	AdvancesPaid,PrepaidExpenses,ConsumptionTaxPaid,PrepaidCorporateIncomeTaxes,AccruedConsumptionTax,AccruedCorporateIncomeTaxes,UnpaidDividends,PaymentFees+patent	1	Patent+payable	12	LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,DepositPayable,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,ReserveDepositPayable,CentralBankNotePayable,AccountsPayable,NotesPayable+payables	1	OtherPayables+payment	6	CentralBankPaymentExpense,ReceiptFee,CentralBankPaymentIncome,PaymentsOnBehalf,SuspensePayments,PaymentFees+payment fees / fees paid	32	PaymentFees,ReceiptFee,CentralBankPaymentExpense,CentralBankPaymentIncome,Products,ReserveDepositReceivable,GovernmentService,ReserveForDepreciation,DepositPayable,ReserveDepositPayable+paymentfees	2	ReceiptFee,PaymentFees+payments	2	PaymentsOnBehalf,SuspensePayments+payments made on behalf	31	PaymentsOnBehalf,LongTermNationalBonds,ShortTermNationalBonds,LongTermLoansReceivable,LongTermLoansPayable,ReserveForDepreciation,LongTermNationalBondsPayable,ShortTermNationalBondsPayable,Depreciation,AmortizationExpense+paymentsonbehalf	1	PaymentsOnBehalf+periodic/3-account	1	MerchandiseInventory+perpetual\/specific-identification	1	MerchandiseInventory+petty cash	3	PettyCash,Cash,CashOverShort+pettycash	1	PettyCash+prepaid corporate income taxes	13	PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes,TaxesExpense,NetIncome,SubsidyIncome,RentalIncome,WageEarned,TaxesRevenue,CentralBankPaymentIncome+prepaid expenses	8	PrepaidExpenses,Commutation,DeliveryExpenses,SuppliesExpenses,MiscellaneousExpenses,PrepaidCorporateIncomeTaxes,AccruedExpenses,CommunicationExpenses+prepaidcorporateincometaxes	1	PrepaidCorporateIncomeTaxes+prepaidexpenses	1	PrepaidExpenses+presentation	1	AllowanceForDoubtfulAccounts+products	2	Products,MerchandiseInventory+profit	2	GrossProfit,OrdinaryProfit+provision for doubtful accounts	11	ProvisionForDoubtfulAccounts,AllowanceForDoubtfulAccounts,AccumulatedDepreciation,ReversalOfAllowanceForDoubtfulAccounts,AccountsReceivable,ReserveForDepreciation,ReserveDepositPayable,AmortizationExpense,MerchandiseInventory,AccountsPayable+provisionfordoubtfulaccounts	1	ProvisionForDoubtfulAccounts+purchases	2	Purchases,MerchandiseInventory+rather	1	AllowanceForDoubtfulAccounts+real estate	1	Building+reason	1	AccumulatedDepreciation+receipt fee	3	ReceiptFee,PaymentFees,SuspenseReceipts+receiptfee	2	ReceiptFee,PaymentFees+receipts	1	SuspenseReceipts+receivable	10	LongTermLoansReceivable,AccountsReceivable,ShortTermLoansReceivable,ReserveDepositReceivable,NotesReceivable,ElectronicallyRecordedReceivable,CreditCardReceivable,NotesLoansReceivable,OtherReceivables,LossOnSalesOfNotesReceivable+receivables	1	OtherReceivables+received	4	DepositPayable,AdvancesReceived,DepositsReceived,ConsumptionTaxReceived+recorded	2	ElectronicallyRecordedReceivable,ElectronicallyRecordedObligations+recovery of bad debts written off	13	RecoveryOfBadDebts,LossOnSalesOfFixedAssets,GainOnSalesOfFixedAssets,SalesCost,GrossProfit,OrdinaryProfit,EquityInEarningsOfInvestee,Software,BadDebtLoss,LossOnSalesOfNotesReceivable+recoveryofbaddebts	1	RecoveryOfBadDebts+released).	1	ReversalOfAllowanceForDoubtfulAccounts+rent	3	CurrentDeposits,RentExpense,RentalIncome+rental income	10	RentalIncome,NetIncome,SubsidyIncome,WageEarned,CentralBankPaymentIncome,PrepaidCorporateIncomeTaxes,CashOverShort,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes,MiscellaneousIncome+rentalincome	1	RentalIncome+rentexpense	1	RentExpense+reserve	5	ReserveDepositReceivable,ReserveForDepreciation,ReserveDepositPayable,AccumulatedDepreciation,LegalRetainedEarnings+reserve deposits, asset side	47	ReserveDepositReceivable,ReserveDepositPayable,AllowanceForDoubtfulAccounts,Cash,Deposits,CurrentDeposits,Securities,InvestmentSecurities,InvestmentInAssociate,LongTermNationalBonds+reserve deposits, liability side	28	ReserveDepositPayable,ReserveDepositReceivable,ReserveForDepreciation,AllowanceForDoubtfulAccounts,AccumulatedDepreciation,LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,DepositPayable,LongTermNationalBondsPayable+reserve for depreciation	12	ReserveForDepreciation,AccumulatedDepreciation,AmortizationExpense,ReserveDepositReceivable,ReserveDepositPayable,Depreciation,MerchandiseInventory,AllowanceForDoubtfulAccounts,LegalRetainedEarnings,ProvisionForDoubtfulAccounts+reservedepositpayable	1	ReserveDepositPayable+reservedepositreceivable	1	ReserveDepositReceivable+reservefordepreciation	2	ReserveForDepreciation,AccumulatedDepreciation+retained	4	RetainedEarnings,AccumulatedDepreciation,LegalRetainedEarnings,CommunicationExpenses+retained earnings	5	RetainedEarnings,LegalRetainedEarnings,EquityInEarningsOfInvestee,AccumulatedDepreciation,CommunicationExpenses+retainedearnings	2	RetainedEarnings,LegalRetainedEarnings+revenue	21	ValueAdded,SubsidyIncome,NationalBondInterestEarned,DepositInterestEarned,GrossProfit,OrdinaryProfit,InterestEarned,ReceiptFee,RentalIncome,WageEarned+reversal of allowance for doubtful accounts	21	ReversalOfAllowanceForDoubtfulAccounts,AllowanceForDoubtfulAccounts,AccumulatedDepreciation,ProvisionForDoubtfulAccounts,CommunicationExpenses,AccountsReceivable,ReserveForDepreciation,ReserveDepositPayable,AmortizationExpense,SalesCost+reversalofallowancefordoubtfulaccounts	1	ReversalOfAllowanceForDoubtfulAccounts+sales	6	SalesCost,Sales,MerchandiseInventory,LossOnSalesOfFixedAssets,LossOnSalesOfNotesReceivable,GainOnSalesOfFixedAssets+salescost	1	SalesCost+same	1	AccumulatedDepreciation+savings deposits	6	Deposits,CurrentDeposits,ReserveDepositReceivable,DepositPayable,ReserveDepositPayable,DepositsReceived+securities	2	Securities,InvestmentSecurities+service	1	GovernmentService+short	5	ShortTermNationalBonds,ShortTermLoansReceivable,ShortTermLoansPayable,ShortTermNationalBondsPayable,CashOverShort+short-term loans payable	16	ShortTermLoansPayable,ShortTermLoansReceivable,LongTermLoansPayable,LoansPayable,ShortTermNationalBondsPayable,NotesLoansPayable,ShortTermNationalBonds,LongTermLoansReceivable,DepositPayable,LongTermNationalBondsPayable+short-term loans receivable	16	ShortTermLoansReceivable,LongTermLoansReceivable,ShortTermLoansPayable,NotesLoansReceivable,ShortTermNationalBonds,AccountsReceivable,ReserveDepositReceivable,LongTermLoansPayable,LoansPayable,ShortTermNationalBondsPayable+short-term national bonds	7	ShortTermNationalBonds,ShortTermNationalBondsPayable,LongTermNationalBonds,LongTermNationalBondsPayable,ShortTermLoansReceivable,ShortTermLoansPayable,NationalBondInterestEarned+short-term national bonds payable	16	ShortTermNationalBondsPayable,ShortTermNationalBonds,LongTermNationalBondsPayable,LongTermNationalBonds,ShortTermLoansPayable,ShortTermLoansReceivable,LongTermLoansPayable,LoansPayable,DepositPayable,ReserveDepositPayable+shorttermloanspayable	1	ShortTermLoansPayable+shorttermloansreceivable	1	ShortTermLoansReceivable+shorttermnationalbonds	2	ShortTermNationalBonds,ShortTermNationalBondsPayable+shorttermnationalbondspayable	1	ShortTermNationalBondsPayable+side	3	ReserveDepositReceivable,ReserveDepositPayable,AllowanceForDoubtfulAccounts+side,	1	AllowanceForDoubtfulAccounts+smaller	1	ReversalOfAllowanceForDoubtfulAccounts+software	1	Software+stock	2	StockInvestment,CapitalStock+stock investment	5	StockInvestment,InvestmentSecurities,InvestmentInAssociate,EquipmentInvestment,CapitalStock+stockinvestment	1	StockInvestment+structure	1	AllowanceForDoubtfulAccounts+subsidy expenditure	4	SubsidyExpense,WageExpenditure,ConsumptionExpenditure,SubsidyIncome+subsidy income	11	SubsidyIncome,SubsidyExpense,NetIncome,RentalIncome,WageEarned,CentralBankPaymentIncome,PrepaidCorporateIncomeTaxes,CashOverShort,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes+subsidyexpense	1	SubsidyExpense+subsidyincome	1	SubsidyIncome+supplies	1	SuppliesExpenses+suppliesexpenses	1	SuppliesExpenses+suspense payments	4	SuspensePayments,PaymentsOnBehalf,CashOverShort,SuspenseReceipts+suspense receipts	3	SuspenseReceipts,SuspensePayments,CashOverShort+suspensepayments	1	SuspensePayments+suspensereceipts	1	SuspenseReceipts+tax	8	TaxesExpense,TaxesRevenue,ConsumptionTaxPaid,PrepaidCorporateIncomeTaxes,ConsumptionTaxReceived,AccruedConsumptionTax,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes+tax revenue	28	TaxesRevenue,TaxesExpense,ValueAdded,SubsidyIncome,NationalBondInterestEarned,DepositInterestEarned,GrossProfit,OrdinaryProfit,InterestEarned,ReceiptFee+taxes	5	TaxesExpense,TaxesRevenue,PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes+taxesexpense	1	TaxesExpense+taxesrevenue	1	TaxesRevenue+temporary/suspense	1	CashOverShort+than	2	AllowanceForDoubtfulAccounts,ReversalOfAllowanceForDoubtfulAccounts+the	10	InvestmentInAssociate,EquityInEarningsOfInvestee,MerchandiseInventory,OtherReceivables,OtherPayables,AllowanceForDoubtfulAccounts,AccumulatedDepreciation,PaymentFees,CommunicationExpenses,ReversalOfAllowanceForDoubtfulAccounts+this	2	AllowanceForDoubtfulAccounts,AccumulatedDepreciation+to	8	Products,StockInvestment,CapitalStock,CentralBankPaymentExpense,CentralBankPaymentIncome,MerchandiseInventory,CashOverShort,AllowanceForDoubtfulAccounts+trademark	1	Trademark+translation	1	CumulativeTranslationAdjustment+transportation	1	BusinessTrip+travel and transportation	8	BusinessTrip,Products,Machinery,MerchandiseInventory,Land,Fixtures,CashOverShort,AllowanceForDoubtfulAccounts+treasury	2	CentralBankPaymentExpense,CentralBankPaymentIncome+under	5	InvestmentInAssociate,EquityInEarningsOfInvestee,MerchandiseInventory,AllowanceForDoubtfulAccounts,AccumulatedDepreciation+unearned revenue	21	UnearnedRevenue,ValueAdded,SubsidyIncome,NationalBondInterestEarned,DepositInterestEarned,GrossProfit,OrdinaryProfit,InterestEarned,ReceiptFee,RentalIncome+unearnedrevenue	1	UnearnedRevenue+unpaid dividends	3	UnpaidDividends,AccruedConsumptionTax,AccruedCorporateIncomeTaxes+unpaiddividends	1	UnpaidDividends+use	3	MiscellaneousExpenses,MerchandiseInventory,ReversalOfAllowanceForDoubtfulAccounts+used	1	ReversalOfAllowanceForDoubtfulAccounts+utilities	1	UtilitiesExpense+utilitiesexpense	1	UtilitiesExpense+valuation	2	AllowanceForDoubtfulAccounts,AccumulatedDepreciation+value added	2	ValueAdded,AllowanceForDoubtfulAccounts+valueadded	1	ValueAdded+values	1	AllowanceForDoubtfulAccounts+vehicle	1	Vehicle+vehicles	1	Vehicle+wage income	11	WageEarned,WageExpenditure,NetIncome,SubsidyIncome,RentalIncome,CentralBankPaymentIncome,PrepaidCorporateIncomeTaxes,CashOverShort,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes+wageearned	1	WageEarned+wageexpenditure	1	WageExpenditure+wages	1	WageExpenditure+when	1	ReversalOfAllowanceForDoubtfulAccounts+written	1	RecoveryOfBadDebts+—	10	ReserveDepositReceivable,ReserveForDepreciation,DepositPayable,ReserveDepositPayable,AmortizationExpense,Commutation,NetIncome,GrossProfit,OrdinaryProfit,NetLoss+が本科目を買掛金の代用にしていた経緯あり)	1	ReserveDepositPayable+では	2	Products,Commutation+と区別される)	1	AmortizationExpense+を使う	4	Products,ReserveForDepreciation,ReserveDepositPayable,Commutation+を使う)	2	ReserveForDepreciation,Commutation+を使うこと	1	ReserveDepositPayable+クレジット売掛金	1	CreditCardReceivable+ソフトウェア	2	AmortizationExpense,Software+中央銀行が受け入れる準備預金。SNA\/マクロ系)。※簿記の買掛金は	1	ReserveDepositPayable+仕入	2	Products,Purchases+付加価値。SNA\/マクロ系	1	ValueAdded+付加価値。sna\/マクロ系	1	ValueAdded+仮受消費税	1	ConsumptionTaxReceived+仮受金	1	SuspenseReceipts+仮払法人税等	1	PrepaidCorporateIncomeTaxes+仮払消費税	1	ConsumptionTaxPaid+仮払金	1	SuspensePayments+借入金	4	LongTermLoansPayable,ShortTermLoansPayable,LoansPayable,NotesLoansPayable+備品	1	Fixtures+償却債権取立益	1	RecoveryOfBadDebts+分法	4	InvestmentInAssociate,Products,EquityInEarningsOfInvestee,MerchandiseInventory+分法:	1	MerchandiseInventory+利益準備金	1	LegalRetainedEarnings+前受収益	1	UnearnedRevenue+前受金	1	AdvancesReceived+前払費用	1	PrepaidExpenses+前払金	1	AdvancesPaid+区分)	2	NetIncome,NetLoss+受入預金 — 銀行側の負債としての預金。SNA\/マクロ系。従業員等からの預り金は 'DepositsReceived'	10	DepositPayable,ReserveDepositReceivable,ReserveForDepreciation,ReserveDepositPayable,AmortizationExpense,Commutation,NetIncome,GrossProfit,OrdinaryProfit,NetLoss+受入預金 — 銀行側の負債としての預金。sna\/マクロ系。従業員等からの預り金は 'depositsreceived'	10	DepositPayable,ReserveDepositReceivable,ReserveForDepreciation,ReserveDepositPayable,AmortizationExpense,Commutation,NetIncome,GrossProfit,OrdinaryProfit,NetLoss+受取利息	1	InterestEarned+受取家賃	1	RentalIncome+受取手形	1	NotesReceivable+受取手数料。支払側は 'PaymentFees'	1	ReceiptFee+受取手数料。支払側は 'paymentfees'	1	ReceiptFee+商品	2	Products,MerchandiseInventory+商標権	2	AmortizationExpense,Trademark+固定資産売却損	1	LossOnSalesOfFixedAssets+固定資産売却益	1	GainOnSalesOfFixedAssets+国債利息収入	1	NationalBondInterestEarned+国庫納付金収入。SNA\/マクロ系	1	CentralBankPaymentIncome+国庫納付金収入。sna\/マクロ系	1	CentralBankPaymentIncome+国庫納付金支出。SNA\/マクロ系	1	CentralBankPaymentExpense+国庫納付金支出。sna\/マクロ系	1	CentralBankPaymentExpense+土地	1	Land+在外子会社等の外貨建財務諸表の換算差額を計上する	1	CumulativeTranslationAdjustment+売上	4	Products,SalesCost,GrossProfit,Sales+売上原価	1	SalesCost+売上総利益 — 決算振替用	10	GrossProfit,NetIncome,OrdinaryProfit,NetLoss,ReserveDepositReceivable,ReserveForDepreciation,DepositPayable,ReserveDepositPayable,AmortizationExpense,Commutation+売掛金	2	AccountsReceivable,CreditCardReceivable+小口現金	1	PettyCash+差額補充法/洗替法	1	ReversalOfAllowanceForDoubtfulAccounts+市中銀行が中央銀行に置く準備預金。SNA\/マクロ系)	1	ReserveDepositReceivable+広告宣伝費	1	AdvertisingExpense+建物	1	Building+当座借越	1	BankOverdraft+当座預金	1	CurrentDeposits+当期純利益 — 決算振替用。借方側に立つため Expense 区分	29	NetIncome,AmortizationExpense,Commutation,NetLoss,ReserveDepositReceivable,ReserveForDepreciation,DepositPayable,ReserveDepositPayable,Depreciation,SalesCost+当期純利益 — 決算振替用。借方側に立つため expense 区分	29	NetIncome,AmortizationExpense,Commutation,NetLoss,ReserveDepositReceivable,ReserveForDepreciation,DepositPayable,ReserveDepositPayable,Depreciation,SalesCost+当期純損失 — 決算振替用。貸方側に立つため Revenue 区分	28	NetLoss,NetIncome,GrossProfit,OrdinaryProfit,ReserveDepositReceivable,ReserveForDepreciation,DepositPayable,ReserveDepositPayable,AmortizationExpense,Commutation+当期純損失 — 決算振替用。貸方側に立つため revenue 区分	28	NetLoss,NetIncome,GrossProfit,OrdinaryProfit,ReserveDepositReceivable,ReserveForDepreciation,DepositPayable,ReserveDepositPayable,AmortizationExpense,Commutation+手形借入金	1	NotesLoansPayable+手形売却損	1	LossOnSalesOfNotesReceivable+手形貸付金	1	NotesLoansReceivable+投資有価証券	1	InvestmentSecurities+持分法による投資利益	1	EquityInEarningsOfInvestee+支払利息	1	InterestExpense+支払家賃	1	RentExpense+支払手形	1	NotesPayable+支払手数料	1	PaymentFees+政府サービス。SNA\/マクロ系	1	GovernmentService+政府サービス。sna\/マクロ系	1	GovernmentService+旅費交通費	1	BusinessTrip+旧称。新規コードでは	1	Commutation+普通預金	1	Deposits+有価証券	2	Securities,InvestmentSecurities+未収入金	1	OtherReceivables+未収収益	1	AccruedRevenue+未払法人税等	1	AccruedCorporateIncomeTaxes+未払消費税	1	AccruedConsumptionTax+未払費用	1	AccruedExpenses+未払配当金	1	UnpaidDividends+未払金	1	OtherPayables+株式投資	1	StockInvestment+機械装置	1	Machinery+水道光熱費	1	UtilitiesExpense+決算振替用)	2	GrossProfit,OrdinaryProfit+決算振替用。借方側に立つため	1	NetIncome+決算振替用。貸方側に立つため	1	NetLoss+法人税等	3	PrepaidCorporateIncomeTaxes,AccruedCorporateIncomeTaxes,CorporateIncomeTaxes+消耗品費	1	SuppliesExpenses+消費支出。SNA\/マクロ系	1	ConsumptionExpenditure+消費支出。sna\/マクロ系	1	ConsumptionExpenditure+減価償却引当金 — SNA\/マクロ系の旧称。簿記の間接法には 'AccumulatedDepreciation' (減価償却累計額	11	ReserveForDepreciation,ReserveDepositReceivable,DepositPayable,ReserveDepositPayable,AmortizationExpense,Commutation,NetIncome,GrossProfit,OrdinaryProfit,NetLoss+減価償却引当金 — sna\/マクロ系の旧称。簿記の間接法には 'accumulateddepreciation' (減価償却累計額	11	ReserveForDepreciation,ReserveDepositReceivable,DepositPayable,ReserveDepositPayable,AmortizationExpense,Commutation,NetIncome,GrossProfit,OrdinaryProfit,NetLoss+減価償却累計額	2	ReserveForDepreciation,AccumulatedDepreciation+減価償却費	2	Depreciation,AmortizationExpense+準備預金, 負債側 — 中央銀行が受け入れる準備預金。SNA\/マクロ系	10	ReserveDepositPayable,ReserveDepositReceivable,ReserveForDepreciation,DepositPayable,AmortizationExpense,Commutation,NetIncome,GrossProfit,OrdinaryProfit,NetLoss+準備預金, 負債側 — 中央銀行が受け入れる準備預金。sna\/マクロ系	10	ReserveDepositPayable,ReserveDepositReceivable,ReserveForDepreciation,DepositPayable,AmortizationExpense,Commutation,NetIncome,GrossProfit,OrdinaryProfit,NetLoss+準備預金, 資産側 — 市中銀行が中央銀行に置く準備預金。SNA\/マクロ系	10	ReserveDepositReceivable,ReserveDepositPayable,ReserveForDepreciation,DepositPayable,AmortizationExpense,Commutation,NetIncome,GrossProfit,OrdinaryProfit,NetLoss+準備預金, 資産側 — 市中銀行が中央銀行に置く準備預金。sna\/マクロ系	10	ReserveDepositReceivable,ReserveDepositPayable,ReserveForDepreciation,DepositPayable,AmortizationExpense,Commutation,NetIncome,GrossProfit,OrdinaryProfit,NetLoss+為替換算調整勘定; 在外子会社等の外貨建財務諸表の換算差額を計上する OCI/資本の部の項目	1	CumulativeTranslationAdjustment+為替換算調整勘定; 在外子会社等の外貨建財務諸表の換算差額を計上する oci/資本の部の項目	1	CumulativeTranslationAdjustment+無形固定資産償却費 — 特許権・商標権・ソフトウェア等の無形資産の償却費。有形の 'Depreciation' (減価償却費	11	AmortizationExpense,ReserveDepositReceivable,ReserveForDepreciation,DepositPayable,ReserveDepositPayable,Depreciation,Commutation,NetIncome,GrossProfit,OrdinaryProfit+無形固定資産償却費 — 特許権・商標権・ソフトウェア等の無形資産の償却費。有形の 'depreciation' (減価償却費	11	AmortizationExpense,ReserveDepositReceivable,ReserveForDepreciation,DepositPayable,ReserveDepositPayable,Depreciation,Commutation,NetIncome,GrossProfit,OrdinaryProfit+特許権	2	AmortizationExpense,Patent+特許権・商標権・ソフトウェア等の無形資産の償却費。有形の	1	AmortizationExpense+現金	3	Cash,PettyCash,CashOverShort+現金過不足	1	CashOverShort+発行側)	2	LongTermNationalBondsPayable,ShortTermNationalBondsPayable+発行銀行券。SNA\/マクロ系	1	CentralBankNotePayable+発行銀行券。sna\/マクロ系	1	CentralBankNotePayable+発送費	1	DeliveryExpenses+短期借入金	1	ShortTermLoansPayable+短期国債	2	ShortTermNationalBonds,ShortTermNationalBondsPayable+短期国債, 発行側	2	ShortTermNationalBondsPayable,LongTermNationalBondsPayable+短期貸付金	1	ShortTermLoansReceivable+租税公課	1	TaxesExpense+租税収入。SNA\/マクロ系	1	TaxesRevenue+租税収入。sna\/マクロ系	1	TaxesRevenue+立替金	1	PaymentsOnBehalf+経常利益 — 決算振替用	10	OrdinaryProfit,NetIncome,GrossProfit,NetLoss,ReserveDepositReceivable,ReserveForDepreciation,DepositPayable,ReserveDepositPayable,AmortizationExpense,Commutation+給料	1	WageExpenditure+繰越利益剰余金	1	RetainedEarnings+繰越商品	2	Products,MerchandiseInventory+補助金収入。SNA\/マクロ系	1	SubsidyIncome+補助金収入。sna\/マクロ系	1	SubsidyIncome+補助金支出。SNA\/マクロ系	1	SubsidyExpense+補助金支出。sna\/マクロ系	1	SubsidyExpense+設備投資	1	EquipmentInvestment+負債側	1	ReserveDepositPayable+買掛金	2	ReserveDepositPayable,AccountsPayable+貸倒引当金	3	AllowanceForDoubtfulAccounts,ProvisionForDoubtfulAccounts,ReversalOfAllowanceForDoubtfulAccounts+貸倒引当金戻入	1	ReversalOfAllowanceForDoubtfulAccounts+貸倒引当金繰入	1	ProvisionForDoubtfulAccounts+貸倒損失	1	BadDebtLoss+賃金収入。SNA\/マクロ系	1	WageEarned+賃金収入。sna\/マクロ系	1	WageEarned+資本金	1	CapitalStock+資産側	1	ReserveDepositReceivable+車両運搬具	1	Vehicle+通信費	2	Commutation,CommunicationExpenses+通信費 — 旧称。新規コードでは 'CommunicationExpenses' を使う	12	Commutation,ReserveForDepreciation,ReserveDepositPayable,Products,ReserveDepositReceivable,DepositPayable,AmortizationExpense,NetIncome,GrossProfit,OrdinaryProfit+通信費 — 旧称。新規コードでは 'communicationexpenses' を使う	12	Commutation,ReserveForDepreciation,ReserveDepositPayable,Products,ReserveDepositReceivable,DepositPayable,AmortizationExpense,NetIncome,GrossProfit,OrdinaryProfit+金	41	Cash,Deposits,CurrentDeposits,LongTermLoansReceivable,AccountsReceivable,ShortTermLoansReceivable,ReserveDepositReceivable,Gold,CapitalStock,RetainedEarnings+銀行側の負債としての預金。SNA\/マクロ系。従業員等からの預り金は	1	DepositPayable+長期借入金	1	LongTermLoansPayable+長期国債	2	LongTermNationalBonds,LongTermNationalBondsPayable+長期国債, 発行側	2	LongTermNationalBondsPayable,ShortTermNationalBondsPayable+長期貸付金	1	LongTermLoansReceivable+関係会社株式	1	InvestmentInAssociate+雑損	1	MiscellaneousLoss+雑益	1	MiscellaneousIncome+雑費	1	MiscellaneousExpenses+電子記録債務	1	ElectronicallyRecordedObligations+電子記録債権	1	ElectronicallyRecordedReceivable+預り金	2	DepositPayable,DepositsReceived+預金利息収入	1	DepositInterestEarned
+ test/fixtures/pre-land2/presentation.txt view
@@ -0,0 +1,117 @@+# pre-land2 presentation golden; commit 1c1f3f22192d646296c4f4b4d4aff3408a573f39+## b1-basic+-- bsRows+["Asset","","Liability",""]+["Cash","100.0","LoansPayable","60.0"]+["Total","100.0","Equity",""]+["","","CapitalStock","40.0"]+["","","Total","100.0"]+-- plRows+["Cost","","Revenue",""]+["Total","0.0","Total","0.0"]+-- projCurrentAssets+100.00:@Not:<Cash+-- projFixedAssets+0+-- projDeferredAssets+0+-- projCurrentLiability+60.00:@Not:<LoansPayable+-- projFixedLiability+0+-- projCapitalStock+40.00:@Not:<CapitalStock+## b2-pl+-- bsRows+["Asset","","Liability",""]+["SalesCost","300.0","Equity",""]+["Total","300.0","RetainedEarnings","500.0"]+["","","Total","500.0"]+-- plRows+["Cost","","Revenue",""]+["SalesCost","300.0","Sales","500.0"]+["Total","500.0","Total","300.0"]+-- projCurrentAssets+0+-- projFixedAssets+0+-- projDeferredAssets+0+-- projCurrentLiability+0+-- projFixedLiability+0+-- projCapitalStock+0+## b3-contra+-- bsRows+["Asset","","Liability",""]+["AccountsReceivable","1000.0","LoansPayable","400.0"]+["Building","800.0","AllowanceForDoubtfulAccounts","100.0"]+["Cash","900.0","AccumulatedDepreciation","200.0"]+["Total","2700.0","Equity",""]+["","","CapitalStock","2000.0"]+["","","Total","2700.0"]+-- plRows+["Cost","","Revenue",""]+["Total","0.0","Total","0.0"]+-- projCurrentAssets+900.00:@Not:<Cash .+ 1000.00:@Not:<AccountsReceivable+-- projFixedAssets+800.00:@Not:<Building+-- projDeferredAssets+0+-- projCurrentLiability+400.00:@Not:<LoansPayable .+ 100.00:@Not:<AllowanceForDoubtfulAccounts+-- projFixedLiability+200.00:@Not:<AccumulatedDepreciation+-- projCapitalStock+2000.00:@Not:<CapitalStock+## b4-abnormal+-- bsRows+["Asset","","Liability",""]+["LoansPayable","100.0","AccumulatedDepreciation","200.0"]+["AllowanceForDoubtfulAccounts","20.0","Equity",""]+["Building","500.0","Total","250.0"]+["Total","620.0","",""]+-- plRows+["Cost","","Revenue",""]+["Total","0.0","Total","0.0"]+-- projCurrentAssets+30.00:@Not:<Cash+-- projFixedAssets+500.00:@Not:<Building+-- projDeferredAssets+0+-- projCurrentLiability+200.00:@Not:<LoansPayable .+ 100.00:@Not:<AllowanceForDoubtfulAccounts+-- projFixedLiability+250.00:@Not:<AccumulatedDepreciation+-- projCapitalStock+0+## b5-closing+-- bsRows+["Asset","","Liability",""]+["AccountsReceivable","1000.0","LoansPayable","400.0"]+["Building","800.0","AllowanceForDoubtfulAccounts","100.0"]+["SalesCost","300.0","AccumulatedDepreciation","200.0"]+["Cash","1100.0","Equity",""]+["Total","3200.0","CapitalStock","2000.0"]+["","","RetainedEarnings","500.0"]+["","","Total","3200.0"]+-- plRows+["Cost","","Revenue",""]+["SalesCost","300.0","Sales","500.0"]+["Total","500.0","Total","300.0"]+-- projCurrentAssets+200.00:@Not:<Cash .+ 900.00:@Not:<Cash .+ 1000.00:@Not:<AccountsReceivable+-- projFixedAssets+800.00:@Not:<Building+-- projDeferredAssets+0+-- projCurrentLiability+400.00:@Not:<LoansPayable .+ 100.00:@Not:<AllowanceForDoubtfulAccounts+-- projFixedLiability+200.00:@Not:<AccumulatedDepreciation+-- projCapitalStock+2000.00:@Not:<CapitalStock
+ test/fixtures/pre-vland2/ordinals.tsv view
@@ -0,0 +1,118 @@+# pre-vland2 Enum ordinals (constructor, fromEnum) — insertion discipline pin; commit 85d6a7f+Cash	0+Deposits	1+CurrentDeposits	2+Securities	3+InvestmentSecurities	4+InvestmentInAssociate	5+LongTermNationalBonds	6+ShortTermNationalBonds	7+Products	8+Machinery	9+Building	10+Vehicle	11+StockInvestment	12+EquipmentInvestment	13+LongTermLoansReceivable	14+AccountsReceivable	15+ShortTermLoansReceivable	16+ReserveDepositReceivable	17+Gold	18+GovernmentService	19+CapitalStock	20+RetainedEarnings	21+LongTermLoansPayable	22+ShortTermLoansPayable	23+LoansPayable	24+ReserveForDepreciation	25+DepositPayable	26+LongTermNationalBondsPayable	27+ShortTermNationalBondsPayable	28+ReserveDepositPayable	29+CentralBankNotePayable	30+Depreciation	31+AmortizationExpense	32+SalesCost	33+BusinessTrip	34+Commutation	35+UtilitiesExpense	36+RentExpense	37+AdvertisingExpense	38+DeliveryExpenses	39+SuppliesExpenses	40+MiscellaneousExpenses	41+WageExpenditure	42+InterestExpense	43+TaxesExpense	44+ConsumptionExpenditure	45+SubsidyExpense	46+CentralBankPaymentExpense	47+Purchases	48+NetIncome	49+ValueAdded	50+SubsidyIncome	51+NationalBondInterestEarned	52+DepositInterestEarned	53+GrossProfit	54+OrdinaryProfit	55+InterestEarned	56+ReceiptFee	57+RentalIncome	58+WageEarned	59+TaxesRevenue	60+CentralBankPaymentIncome	61+Sales	62+EquityInEarningsOfInvestee	63+NetLoss	64+PettyCash	65+NotesReceivable	66+ElectronicallyRecordedReceivable	67+CreditCardReceivable	68+NotesLoansReceivable	69+MerchandiseInventory	70+AdvancesPaid	71+PrepaidExpenses	72+AccruedRevenue	73+OtherReceivables	74+PaymentsOnBehalf	75+SuspensePayments	76+ConsumptionTaxPaid	77+PrepaidCorporateIncomeTaxes	78+Land	79+Fixtures	80+Patent	81+Trademark	82+Software	83+CashOverShort	84+AccountsPayable	85+NotesPayable	86+ElectronicallyRecordedObligations	87+NotesLoansPayable	88+BankOverdraft	89+AdvancesReceived	90+UnearnedRevenue	91+AccruedExpenses	92+OtherPayables	93+DepositsReceived	94+SuspenseReceipts	95+ConsumptionTaxReceived	96+AccruedConsumptionTax	97+AccruedCorporateIncomeTaxes	98+UnpaidDividends	99+AllowanceForDoubtfulAccounts	100+AccumulatedDepreciation	101+LegalRetainedEarnings	102+CumulativeTranslationAdjustment	103+ProvisionForDoubtfulAccounts	104+BadDebtLoss	105+LossOnSalesOfFixedAssets	106+LossOnSalesOfNotesReceivable	107+PaymentFees	108+MiscellaneousLoss	109+CorporateIncomeTaxes	110+CommunicationExpenses	111+GainOnSalesOfFixedAssets	112+RecoveryOfBadDebts	113+MiscellaneousIncome	114+ReversalOfAllowanceForDoubtfulAccounts	115+AccountTitle	116
+ test/fixtures/pre-vland2/semantics.tsv view
@@ -0,0 +1,117 @@+# pre-vland2 semantics (title, whatDiv, isContra, whichSide Not, whichSide Hat, whatPIMO, fixedCurrent, finalStockProbe); commit 85d6a7f+Cash	Assets	False	Debit	Credit	PS	Current	Nothing+Deposits	Assets	False	Debit	Credit	PS	Current	Nothing+CurrentDeposits	Assets	False	Debit	Credit	PS	Current	Nothing+Securities	Assets	False	Debit	Credit	PS	Current	Nothing+InvestmentSecurities	Assets	False	Debit	Credit	PS	Fixed	Nothing+InvestmentInAssociate	Assets	False	Debit	Credit	PS	Fixed	Nothing+LongTermNationalBonds	Assets	False	Debit	Credit	PS	Fixed	Nothing+ShortTermNationalBonds	Assets	False	Debit	Credit	PS	Current	Nothing+Products	Assets	False	Debit	Credit	PS	Current	Nothing+Machinery	Assets	False	Debit	Credit	PS	Fixed	Nothing+Building	Assets	False	Debit	Credit	PS	Fixed	Nothing+Vehicle	Assets	False	Debit	Credit	PS	Fixed	Nothing+StockInvestment	Assets	False	Debit	Credit	PS	Other	Nothing+EquipmentInvestment	Assets	False	Debit	Credit	PS	Fixed	Nothing+LongTermLoansReceivable	Assets	False	Debit	Credit	PS	Fixed	Nothing+AccountsReceivable	Assets	False	Debit	Credit	PS	Current	Nothing+ShortTermLoansReceivable	Assets	False	Debit	Credit	PS	Current	Nothing+ReserveDepositReceivable	Assets	False	Debit	Credit	PS	Current	Nothing+Gold	Assets	False	Debit	Credit	PS	Fixed	Nothing+GovernmentService	Assets	False	Debit	Credit	PS	Current	Nothing+CapitalStock	Equity	False	Credit	Debit	MS	Other	Nothing+RetainedEarnings	Equity	False	Credit	Debit	MS	Other	SELF+LongTermLoansPayable	Liability	False	Credit	Debit	MS	Fixed	Nothing+ShortTermLoansPayable	Liability	False	Credit	Debit	MS	Current	Nothing+LoansPayable	Liability	False	Credit	Debit	MS	Current	Nothing+ReserveForDepreciation	Liability	False	Credit	Debit	MS	Current	Nothing+DepositPayable	Liability	False	Credit	Debit	MS	Current	Nothing+LongTermNationalBondsPayable	Liability	False	Credit	Debit	MS	Fixed	Nothing+ShortTermNationalBondsPayable	Liability	False	Credit	Debit	MS	Current	Nothing+ReserveDepositPayable	Liability	False	Credit	Debit	MS	Current	Nothing+CentralBankNotePayable	Liability	False	Credit	Debit	MS	Current	Nothing+Depreciation	Cost	False	Debit	Credit	OUT	Other	Flip+AmortizationExpense	Cost	False	Debit	Credit	OUT	Other	Flip+SalesCost	Cost	False	Debit	Credit	OUT	Other	Flip+BusinessTrip	Cost	False	Debit	Credit	OUT	Other	Flip+Commutation	Cost	False	Debit	Credit	OUT	Other	Flip+UtilitiesExpense	Cost	False	Debit	Credit	OUT	Other	Flip+RentExpense	Cost	False	Debit	Credit	OUT	Other	Flip+AdvertisingExpense	Cost	False	Debit	Credit	OUT	Other	Flip+DeliveryExpenses	Cost	False	Debit	Credit	OUT	Other	Flip+SuppliesExpenses	Cost	False	Debit	Credit	OUT	Other	Flip+MiscellaneousExpenses	Cost	False	Debit	Credit	OUT	Other	Flip+WageExpenditure	Cost	False	Debit	Credit	OUT	Other	Flip+InterestExpense	Cost	False	Debit	Credit	OUT	Other	Flip+TaxesExpense	Cost	False	Debit	Credit	OUT	Other	Flip+ConsumptionExpenditure	Cost	False	Debit	Credit	OUT	Other	Flip+SubsidyExpense	Cost	False	Debit	Credit	OUT	Other	Flip+CentralBankPaymentExpense	Cost	False	Debit	Credit	OUT	Other	Flip+Purchases	Cost	False	Debit	Credit	OUT	Other	Flip+NetIncome	Cost	False	Debit	Credit	OUT	Other	Nothing+ValueAdded	Revenue	False	Credit	Debit	IN	Other	Keep+SubsidyIncome	Revenue	False	Credit	Debit	IN	Other	Keep+NationalBondInterestEarned	Revenue	False	Credit	Debit	IN	Other	Keep+DepositInterestEarned	Revenue	False	Credit	Debit	IN	Other	Keep+GrossProfit	Revenue	False	Credit	Debit	IN	Other	Keep+OrdinaryProfit	Revenue	False	Credit	Debit	IN	Other	Keep+InterestEarned	Revenue	False	Credit	Debit	IN	Other	Keep+ReceiptFee	Revenue	False	Credit	Debit	IN	Other	Keep+RentalIncome	Revenue	False	Credit	Debit	IN	Other	Keep+WageEarned	Revenue	False	Credit	Debit	IN	Other	Keep+TaxesRevenue	Revenue	False	Credit	Debit	IN	Other	Keep+CentralBankPaymentIncome	Revenue	False	Credit	Debit	IN	Other	Keep+Sales	Revenue	False	Credit	Debit	IN	Other	Keep+EquityInEarningsOfInvestee	Revenue	False	Credit	Debit	IN	Other	Keep+NetLoss	Revenue	False	Credit	Debit	IN	Other	Nothing+PettyCash	Assets	False	Debit	Credit	PS	Current	Nothing+NotesReceivable	Assets	False	Debit	Credit	PS	Current	Nothing+ElectronicallyRecordedReceivable	Assets	False	Debit	Credit	PS	Current	Nothing+CreditCardReceivable	Assets	False	Debit	Credit	PS	Current	Nothing+NotesLoansReceivable	Assets	False	Debit	Credit	PS	Current	Nothing+MerchandiseInventory	Assets	False	Debit	Credit	PS	Current	Nothing+AdvancesPaid	Assets	False	Debit	Credit	PS	Current	Nothing+PrepaidExpenses	Assets	False	Debit	Credit	PS	Current	Nothing+AccruedRevenue	Assets	False	Debit	Credit	PS	Current	Nothing+OtherReceivables	Assets	False	Debit	Credit	PS	Current	Nothing+PaymentsOnBehalf	Assets	False	Debit	Credit	PS	Current	Nothing+SuspensePayments	Assets	False	Debit	Credit	PS	Current	Nothing+ConsumptionTaxPaid	Assets	False	Debit	Credit	PS	Current	Nothing+PrepaidCorporateIncomeTaxes	Assets	False	Debit	Credit	PS	Current	Nothing+Land	Assets	False	Debit	Credit	PS	Fixed	Nothing+Fixtures	Assets	False	Debit	Credit	PS	Fixed	Nothing+Patent	Assets	False	Debit	Credit	PS	Fixed	Nothing+Trademark	Assets	False	Debit	Credit	PS	Fixed	Nothing+Software	Assets	False	Debit	Credit	PS	Fixed	Nothing+CashOverShort	Assets	False	Debit	Credit	PS	Other	Nothing+AccountsPayable	Liability	False	Credit	Debit	MS	Current	Nothing+NotesPayable	Liability	False	Credit	Debit	MS	Current	Nothing+ElectronicallyRecordedObligations	Liability	False	Credit	Debit	MS	Current	Nothing+NotesLoansPayable	Liability	False	Credit	Debit	MS	Current	Nothing+BankOverdraft	Liability	False	Credit	Debit	MS	Current	Nothing+AdvancesReceived	Liability	False	Credit	Debit	MS	Current	Nothing+UnearnedRevenue	Liability	False	Credit	Debit	MS	Current	Nothing+AccruedExpenses	Liability	False	Credit	Debit	MS	Current	Nothing+OtherPayables	Liability	False	Credit	Debit	MS	Current	Nothing+DepositsReceived	Liability	False	Credit	Debit	MS	Current	Nothing+SuspenseReceipts	Liability	False	Credit	Debit	MS	Current	Nothing+ConsumptionTaxReceived	Liability	False	Credit	Debit	MS	Current	Nothing+AccruedConsumptionTax	Liability	False	Credit	Debit	MS	Current	Nothing+AccruedCorporateIncomeTaxes	Liability	False	Credit	Debit	MS	Current	Nothing+UnpaidDividends	Liability	False	Credit	Debit	MS	Current	Nothing+AllowanceForDoubtfulAccounts	Assets	True	Credit	Debit	MS	Current	Nothing+AccumulatedDepreciation	Assets	True	Credit	Debit	MS	Fixed	Nothing+LegalRetainedEarnings	Equity	False	Credit	Debit	MS	Other	Nothing+CumulativeTranslationAdjustment	Equity	False	Credit	Debit	MS	Other	Nothing+ProvisionForDoubtfulAccounts	Cost	False	Debit	Credit	OUT	Other	Flip+BadDebtLoss	Cost	False	Debit	Credit	OUT	Other	Flip+LossOnSalesOfFixedAssets	Cost	False	Debit	Credit	OUT	Other	Flip+LossOnSalesOfNotesReceivable	Cost	False	Debit	Credit	OUT	Other	Flip+PaymentFees	Cost	False	Debit	Credit	OUT	Other	Flip+MiscellaneousLoss	Cost	False	Debit	Credit	OUT	Other	Flip+CorporateIncomeTaxes	Cost	False	Debit	Credit	OUT	Other	Flip+CommunicationExpenses	Cost	False	Debit	Credit	OUT	Other	Flip+GainOnSalesOfFixedAssets	Revenue	False	Credit	Debit	IN	Other	Keep+RecoveryOfBadDebts	Revenue	False	Credit	Debit	IN	Other	Keep+MiscellaneousIncome	Revenue	False	Credit	Debit	IN	Other	Keep+ReversalOfAllowanceForDoubtfulAccounts	Revenue	False	Credit	Debit	IN	Other	Keep
+ test/fixtures/pre-vocab/finalstock.tsv view
@@ -0,0 +1,117 @@+# pre-vocab finalStockTransfer behavior (title, rule, division); commit b536810fac6baa8466734ebf3d8b017dbf38d1f2+Cash	Nothing	Assets+Deposits	Nothing	Assets+CurrentDeposits	Nothing	Assets+Securities	Nothing	Assets+InvestmentSecurities	Nothing	Assets+InvestmentInAssociate	Nothing	Assets+LongTermNationalBonds	Nothing	Assets+ShortTermNationalBonds	Nothing	Assets+Products	Nothing	Assets+Machinery	Nothing	Assets+Building	Nothing	Assets+Vehicle	Nothing	Assets+StockInvestment	Nothing	Assets+EquipmentInvestment	Nothing	Assets+LongTermLoansReceivable	Nothing	Assets+AccountsReceivable	Nothing	Assets+ShortTermLoansReceivable	Nothing	Assets+ReserveDepositReceivable	Nothing	Assets+Gold	Nothing	Assets+GovernmentService	Nothing	Assets+CapitalStock	Nothing	Equity+RetainedEarnings	SELF	Equity+LongTermLoansPayable	Nothing	Liability+ShortTermLoansPayable	Nothing	Liability+LoansPayable	Nothing	Liability+ReserveForDepreciation	Nothing	Liability+DepositPayable	Nothing	Liability+LongTermNationalBondsPayable	Nothing	Liability+ShortTermNationalBondsPayable	Nothing	Liability+ReserveDepositPayable	Nothing	Liability+CentralBankNotePayable	Nothing	Liability+Depreciation	Flip	Cost+AmortizationExpense	Nothing	Cost+SalesCost	Nothing	Cost+BusinessTrip	Nothing	Cost+Commutation	Nothing	Cost+UtilitiesExpense	Nothing	Cost+RentExpense	Nothing	Cost+AdvertisingExpense	Nothing	Cost+DeliveryExpenses	Nothing	Cost+SuppliesExpenses	Nothing	Cost+MiscellaneousExpenses	Nothing	Cost+WageExpenditure	Flip	Cost+InterestExpense	Flip	Cost+TaxesExpense	Flip	Cost+ConsumptionExpenditure	Flip	Cost+SubsidyExpense	Flip	Cost+CentralBankPaymentExpense	Flip	Cost+Purchases	Flip	Cost+NetIncome	Nothing	Cost+ValueAdded	Keep	Revenue+SubsidyIncome	Keep	Revenue+NationalBondInterestEarned	Nothing	Revenue+DepositInterestEarned	Nothing	Revenue+GrossProfit	Keep	Revenue+OrdinaryProfit	Keep	Revenue+InterestEarned	Keep	Revenue+ReceiptFee	Nothing	Revenue+RentalIncome	Nothing	Revenue+WageEarned	Keep	Revenue+TaxesRevenue	Keep	Revenue+CentralBankPaymentIncome	Keep	Revenue+Sales	Keep	Revenue+EquityInEarningsOfInvestee	Nothing	Revenue+NetLoss	Nothing	Revenue+PettyCash	Nothing	Assets+NotesReceivable	Nothing	Assets+ElectronicallyRecordedReceivable	Nothing	Assets+CreditCardReceivable	Nothing	Assets+NotesLoansReceivable	Nothing	Assets+MerchandiseInventory	Nothing	Assets+AdvancesPaid	Nothing	Assets+PrepaidExpenses	Nothing	Assets+AccruedRevenue	Nothing	Assets+OtherReceivables	Nothing	Assets+PaymentsOnBehalf	Nothing	Assets+SuspensePayments	Nothing	Assets+ConsumptionTaxPaid	Nothing	Assets+PrepaidCorporateIncomeTaxes	Nothing	Assets+Land	Nothing	Assets+Fixtures	Nothing	Assets+Patent	Nothing	Assets+Trademark	Nothing	Assets+Software	Nothing	Assets+CashOverShort	Nothing	Assets+AccountsPayable	Nothing	Liability+NotesPayable	Nothing	Liability+ElectronicallyRecordedObligations	Nothing	Liability+NotesLoansPayable	Nothing	Liability+BankOverdraft	Nothing	Liability+AdvancesReceived	Nothing	Liability+UnearnedRevenue	Nothing	Liability+AccruedExpenses	Nothing	Liability+OtherPayables	Nothing	Liability+DepositsReceived	Nothing	Liability+SuspenseReceipts	Nothing	Liability+ConsumptionTaxReceived	Nothing	Liability+AccruedConsumptionTax	Nothing	Liability+AccruedCorporateIncomeTaxes	Nothing	Liability+UnpaidDividends	Nothing	Liability+AllowanceForDoubtfulAccounts	Nothing	Assets+AccumulatedDepreciation	Nothing	Assets+LegalRetainedEarnings	Nothing	Equity+CumulativeTranslationAdjustment	Nothing	Equity+ProvisionForDoubtfulAccounts	Nothing	Cost+BadDebtLoss	Nothing	Cost+LossOnSalesOfFixedAssets	Nothing	Cost+LossOnSalesOfNotesReceivable	Nothing	Cost+PaymentFees	Nothing	Cost+MiscellaneousLoss	Nothing	Cost+CorporateIncomeTaxes	Nothing	Cost+CommunicationExpenses	Nothing	Cost+GainOnSalesOfFixedAssets	Nothing	Revenue+RecoveryOfBadDebts	Nothing	Revenue+MiscellaneousIncome	Nothing	Revenue+ReversalOfAllowanceForDoubtfulAccounts	Nothing	Revenue
+ test/fixtures/write-rows-0510/README.md view
@@ -0,0 +1,41 @@+# Write rows 0.5.1.0 golden fixtures++These schema-1 fixtures freeze the exact tabular output of the pure row+generators exported by `ExchangeAlgebra.Write`. They provide compatibility+evidence for the planned Write-to-Render move in 0.6.0.0.++| Fixture | Frozen call |+|---|---|+| `ebex6-compound-trial-balance.tsv` | `compoundTrialBalanceRows ex6AllEntries` |+| `ebex7-compound-trial-balance.tsv` | `compoundTrialBalanceRows (foldr (.+) Zero (map snd ex7AllBalanced))` |+| `ebex8-compound-trial-balance.tsv` | `compoundTrialBalanceRows (foldr (.+) Zero (map snd ex8SimpleBalanced))` |+| `ebex8-journal.tsv` | `journalRows ex8CorrectionLedger ex8GetDay` |+| `ebex8-account-ledger.tsv` | `accountLedgerRows [Cash, AccountsReceivable, Sales] ex8CorrectionLedger ex8GetDay` |+| `ebex8-account-ledger-journal.tsv` | `accountLedgerRowsJournal [Cash, AccountsReceivable, Sales] ex8Journal` |+| `ebex9-worksheet.tsv` | `worksheetRows ex9PreAdjustment ex9Adjustments` |+| `ebex9-post-closing-trial-balance.tsv` | `postClosingTrialBalanceRows ex9AfterClosing` |+| `ebex9-bs.tsv` | `bsRows ex9AfterClosing` |+| `ebex9-pl.tsv` | `plRows ex9PostAdjustment` |++The inputs are direct, order-preserving transcriptions of the top-level values+in `examples/basic/elementaryBookkeepingEx6.hs` through+`elementaryBookkeepingEx9.hs`. The examples are `Main` modules and therefore+cannot be imported by the test suite.++Regenerate into a temporary directory with:++```text+stack exec runghc -- -isrc -itest tools/DumpWriteRowsGolden.hs <outdir>+```++The fixtures record observed behavior, not endorsed accounting output.+In particular `ebex9-bs.tsv` omits the credit-balance `CurrentDeposits`+(bank overdraft) so its two totals differ by 150000, `ebex9-pl.tsv` lists+`Purchases` twice because `plRows` does not aggregate equal titles, and+`ebex8-journal.tsv` shows the same-day reversal pair as `Sales` on both sides.+Whether to correct these is a 0.6.0.0 decision recorded in the release plan.++New fixtures may be added. Any difference from an existing fixture is a test+failure. Regenerate an existing fixture only for an intentional behavior+change recorded in a plan. This rule preserves the evidence that the 0.6.0.0+Write-to-Render move does not change behavior.
+ test/fixtures/write-rows-0510/ebex6-compound-trial-balance.tsv view
@@ -0,0 +1,33 @@+# write-rows-0510 compoundTrialBalanceRows ex6AllEntries; schema 1; commit 250cbf15d9663f163f98f0ce3650f057de80170d+Debit Balance	Debit Total	Account Title	Credit Total	Credit Balance+353000	30000	Cash	383000	+	356000	CurrentDeposits	83000	273000+	200000	AccountsReceivable	140000	60000+	43000	BusinessTrip	0	43000+	180000	WageExpenditure	0	180000+	250000	Purchases	20000	230000+350000	30000	Sales	380000	+	30000	PettyCash	0	30000+	80000	NotesReceivable	0	80000+	50000	ElectronicallyRecordedReceivable	0	50000+	96000	CreditCardReceivable	96000	+	150000	NotesLoansReceivable	0	150000+	15000	AdvancesPaid	0	15000+	100000	OtherReceivables	0	100000+	7000	PaymentsOnBehalf	0	7000+	40000	SuspensePayments	40000	+10000	90000	Fixtures	100000	+	3000	CashOverShort	3000	+60000	60000	AccountsPayable	120000	+60000	0	NotesPayable	60000	+40000	0	ElectronicallyRecordedObligations	40000	+200000	0	NotesLoansPayable	200000	+30000	0	BankOverdraft	30000	+25000	0	AdvancesReceived	25000	+90000	0	OtherPayables	90000	+12000	0	DepositsReceived	12000	+	60000	SuspenseReceipts	60000	+	4000	PaymentFees	0	4000+	1000	MiscellaneousLoss	0	1000+	7000	CommunicationExpenses	0	7000+1230000	1882000	Total	1882000	1230000
+ test/fixtures/write-rows-0510/ebex7-compound-trial-balance.tsv view
@@ -0,0 +1,17 @@+# write-rows-0510 compoundTrialBalanceRows (foldr (.+) Zero (map snd ex7AllBalanced)); schema 1; commit 250cbf15d9663f163f98f0ce3650f057de80170d+Debit Balance	Debit Total	Account Title	Credit Total	Credit Balance+	508000	Cash	0	508000+520000	0	CurrentDeposits	520000	+60000	0	Building	60000	+120000	0	AccountsReceivable	120000	+	156000	Depreciation	0	156000+680000	520000	Fixtures	1200000	+	108000	AllowanceForDoubtfulAccounts	42000	66000+	720000	AccumulatedDepreciation	96000	624000+	42000	ProvisionForDoubtfulAccounts	0	42000+	30000	BadDebtLoss	0	30000+	40000	LossOnSalesOfFixedAssets	0	40000+60000	0	GainOnSalesOfFixedAssets	60000	+8000	0	RecoveryOfBadDebts	8000	+18000	0	ReversalOfAllowanceForDoubtfulAccounts	18000	+1466000	2124000	Total	2124000	1466000
+ test/fixtures/write-rows-0510/ebex8-account-ledger-journal.tsv view
@@ -0,0 +1,13 @@+# write-rows-0510 accountLedgerRowsJournal [Cash, AccountsReceivable, Sales] ex8Journal; schema 1; commit 250cbf15d9663f163f98f0ce3650f057de80170d+Cash		+Note	Debit	Credit+"20-1 wrong entry"	45000	+"20-2 cancel entry"		45000+"20-3 correct entry"	45000	+AccountsReceivable		+Note	Debit	Credit+"20-3 correct entry"		45000+Sales		+Note	Debit	Credit+"20-1 wrong entry"		45000+"20-2 cancel entry"	45000
+ test/fixtures/write-rows-0510/ebex8-account-ledger.tsv view
@@ -0,0 +1,11 @@+# write-rows-0510 accountLedgerRows [Cash, AccountsReceivable, Sales] ex8CorrectionLedger ex8GetDay; schema 1; commit 250cbf15d9663f163f98f0ce3650f057de80170d+Cash			+Date	Debit	Date	Credit+2024-03-10	45000	2024-03-10	45000+2024-03-15	45000		+AccountsReceivable			+Date	Debit	Date	Credit+		2024-03-15	45000+Sales			+Date	Debit	Date	Credit+2024-03-10	45000	2024-03-10	45000
+ test/fixtures/write-rows-0510/ebex8-compound-trial-balance.tsv view
@@ -0,0 +1,23 @@+# write-rows-0510 compoundTrialBalanceRows (foldr (.+) Zero (map snd ex8SimpleBalanced)); schema 1; commit 250cbf15d9663f163f98f0ce3650f057de80170d+Debit Balance	Debit Total	Account Title	Credit Total	Credit Balance+40000	0	Cash	40000	+	1000000	CurrentDeposits	300000	700000+1000000	0	CapitalStock	1000000	+	330000	RetainedEarnings	0	330000+	12000	RentExpense	12000	+	7500	InterestExpense	7500	+	6000	InterestEarned	6000	+	9000	RentalIncome	9000	+	12000	PrepaidExpenses	12000	+	6000	AccruedRevenue	6000	+20000	0	ConsumptionTaxPaid	20000	+	40000	PrepaidCorporateIncomeTaxes	40000	+	9000	UnearnedRevenue	9000	+	7500	AccruedExpenses	7500	+	35000	ConsumptionTaxReceived	0	35000+15000	0	AccruedConsumptionTax	15000	+50000	0	AccruedCorporateIncomeTaxes	50000	+	300000	UnpaidDividends	300000	+30000	0	LegalRetainedEarnings	30000	+	90000	CorporateIncomeTaxes	0	90000+1155000	1864000	Total	1864000	1155000
+ test/fixtures/write-rows-0510/ebex8-journal.tsv view
@@ -0,0 +1,5 @@+# write-rows-0510 journalRows ex8CorrectionLedger ex8GetDay; schema 1; commit 250cbf15d9663f163f98f0ce3650f057de80170d+Day	Debit	Amount	Credit	Amount+2024-03-10	Sales	45000	Sales	45000+	Cash	45000	Cash	45000+2024-03-15	Cash	45000	AccountsReceivable	45000
+ test/fixtures/write-rows-0510/ebex9-bs.tsv view
@@ -0,0 +1,12 @@+# write-rows-0510 bsRows ex9AfterClosing; schema 1; commit 250cbf15d9663f163f98f0ce3650f057de80170d+Asset		Liability	+MerchandiseInventory	110000	LoansPayable	200000+PrepaidExpenses	30000	AccountsPayable	200000+Cash	774000	OtherPayables	100000+AccountsReceivable	597000	Equity	+AllowanceForDoubtfulAccounts	-7000	CapitalStock	1000000+TradeReceivablesNet	590000	RetainedEarnings	364000+Fixtures	700000	Total	1864000+AccumulatedDepreciation	-190000		+DepreciableAssetsNet	510000		+Total	2014000
+ test/fixtures/write-rows-0510/ebex9-pl.tsv view
@@ -0,0 +1,14 @@+# write-rows-0510 plRows ex9PostAdjustment; schema 1; commit 250cbf15d9663f163f98f0ce3650f057de80170d+Cost		Revenue	+InterestExpense	6000	Sales	900000+RentExpense	120000	ReceiptFee	40000+ProvisionForDoubtfulAccounts	6000		+CommunicationExpenses	15000		+UtilitiesExpense	12000		+Depreciation	70000		+Purchases	80000		+Purchases	400000		+BusinessTrip	25000		+SuppliesExpenses	8000		+WageExpenditure	180000		+Total	940000	Total	922000
+ test/fixtures/write-rows-0510/ebex9-post-closing-trial-balance.tsv view
@@ -0,0 +1,16 @@+# write-rows-0510 postClosingTrialBalanceRows ex9AfterClosing; schema 1; commit 250cbf15d9663f163f98f0ce3650f057de80170d+Debit	Account Title	Credit+774000	Cash	+	CurrentDeposits	150000+597000	AccountsReceivable	+	CapitalStock	1000000+	RetainedEarnings	364000+	LoansPayable	200000+110000	MerchandiseInventory	+30000	PrepaidExpenses	+700000	Fixtures	+	AccountsPayable	200000+	OtherPayables	100000+	AllowanceForDoubtfulAccounts	7000+	AccumulatedDepreciation	190000+2211000	Total	2211000
+ test/fixtures/write-rows-0510/ebex9-worksheet.tsv view
@@ -0,0 +1,31 @@+# write-rows-0510 worksheetRows ex9PreAdjustment ex9Adjustments; schema 1; commit 250cbf15d9663f163f98f0ce3650f057de80170d+Account Title	Trial Balance		Adjustments		Profit & Loss		Balance Sheet	+	Debit	Credit	Debit	Credit	Debit	Credit	Debit	Credit+Cash	774000						774000	+CurrentDeposits		150000						150000+AccountsReceivable	597000						597000	+CapitalStock		1000000						1000000+RetainedEarnings		206000						206000+LoansPayable		200000						200000+Depreciation			70000		70000			+BusinessTrip	25000				25000			+UtilitiesExpense	12000				12000			+RentExpense	120000			30000	90000			+SuppliesExpenses	8000				8000			+WageExpenditure	180000				180000			+InterestExpense	6000				6000			+Purchases	400000			30000	370000			+ReceiptFee		40000				40000		+Sales		900000				900000		+MerchandiseInventory	80000		30000				110000	+PrepaidExpenses			30000				30000	+Fixtures	700000						700000	+AccountsPayable		200000						200000+OtherPayables		100000						100000+AllowanceForDoubtfulAccounts		1000		6000				7000+AccumulatedDepreciation		120000		70000				190000+ProvisionForDoubtfulAccounts			6000		6000			+CommunicationExpenses	15000				15000			+Subtotal	2917000	2917000			782000	940000	2211000	2053000+Net Income					158000			158000+Total					940000	940000	2211000	2211000